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Company Registration No. 14442222 (England and Wales)
Komar Trading Ltd Unaudited accounts for the year ended 31 October 2025
Komar Trading Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Komar Trading Ltd Company Information for the year ended 31 October 2025
Directors
KOMAR, Suraj Lal AMRAN, Tanish
Company Number
14442222 (England and Wales)
Registered Office
1 Heol Esgyn Neath West Glamorgan SA10 7LL Wales
Accountants
TAX HOUSE (NEWPORT) LIMITED 102a Commercial Street Newport NP20 1LU
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Komar Trading Ltd Statement of financial position as at 31 October 2025
2025
Notes
£
Fixed assets
Intangible assets
4
6,000
Tangible assets
5
52,007
58,007
Current assets
Inventories
42,125
Debtors
6
133
Cash at bank and in hand
34,779
77,037
Creditors: amounts falling due within one year
7
(53,993)
Net current assets
23,044
Total assets less current liabilities
81,051
Creditors: amounts falling due after more than one year
8
(66,917)
Net assets
14,134
Capital and reserves
Called up share capital
100
Profit and loss account
14,034
Shareholders' funds
14,134
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by
KOMAR, Suraj Lal Director Company Registration No. 14442222
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Komar Trading Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Komar Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 14442222. The registered office is 1 Heol Esgyn, Neath, West Glamorgan, SA10 7LL, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Straight Line
Motor vehicles
25% Reducing Balance
Fixtures & fittings
10% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024
15,000
At 31 October 2025
15,000
Amortisation
At 1 November 2024
6,000
Charge for the year
3,000
At 31 October 2025
9,000
Net book value
At 31 October 2025
6,000
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Komar Trading Ltd Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
45,000
14,833
30,000
89,833
At 31 October 2025
45,000
14,833
30,000
89,833
Depreciation
At 1 November 2024
13,500
6,490
6,000
25,990
Charge for the year
6,750
2,086
3,000
11,836
At 31 October 2025
20,250
8,576
9,000
37,826
Net book value
At 31 October 2025
24,750
6,257
21,000
52,007
6
Debtors
2025
£
Amounts falling due within one year
VAT
133
7
Creditors: amounts falling due within one year
2025
£
VAT
2,387
Trade creditors
14,533
Taxes and social security
10,064
Loans from directors
24,989
Accruals
2,020
53,993
8
Creditors: amounts falling due after more than one year
2025
£
Loans from directors
66,917
9
Average number of employees
During the year the average number of employees was 3.
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