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Registered Number: 04906587
England and Wales
NEPAL KITCHENS LIMITED
Unaudited Filleted Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Nepal Kitchens Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 844 |  | 1,126
Investments | 5 | 86,000 |  | 65,000
|  | 86,844 |  | 66,126
Current assets |  |  |
Stocks | 6 | 1,250 |  | 1,350
Debtors | 7 | 46,565 |  | 66,465
Cash at bank and in hand |  | (6,061) |  | (1,553)
|  | 41,754 |  | 66,262
Creditors: amount falling due within one year | 8 | (79,913) |  | (66,293)
Net current assets |  | (38,159) |  | (31)
Total assets less current liabilities |  | 48,685 |  | 66,095
Creditors: amount falling due after more than one year | 9 | (12,207) |  | (32,463)
Net assets |  | 36,478 |  | 33,632
Capital and reserves |  |  |
Called up share capital | 10 | 2 |  | 2
Profit and loss account |  | 36,476 |  | 33,630
Shareholders' funds |  | 36,478 |  | 33,632
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 29 March 2026 and were signed by:
------------------------------- Mr Surya Gurung Director
1

Nepal Kitchens Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information Nepal Kitchens Limited is a private company, limited by shares, registered in England and Wales, registration number 04906587, registration address 78 Farnborough Road, Farnborough, Hants, GU14 6TH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) were amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation was calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Fixed asset investments Fixed asset investments are stated at cost. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
2. | Average number of employees Average number of employees during the year was 13 (2024 : 12).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 June 2024 | 166,000 |  | 166,000
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 166,000 |  | 166,000
Amortisation
At 01 June 2024 | 166,000 |  | 166,000
Charge for year | - |  | -
On disposals | - |  | -
At 31 May 2025 | 166,000 |  | 166,000
Net book values
At 31 May 2025 | - |  | -
At 31 May 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 June 2024 | 45,676 |  | 45,676
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 45,676 |  | 45,676
Depreciation
At 01 June 2024 | 44,550 |  | 44,550
Charge for year | 282 |  | 282
On disposals | - |  | -
At 31 May 2025 | 44,832 |  | 44,832
Net book values
Closing balance as at 31 May 2025 | 844 |  | 844
Opening balance as at 01 June 2024 | 1,126 |  | 1,126
5. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 June 2024 | - |  | -
Additions | 65,000 |  | 65,000
Disposals | 21,000 |  | 21,000
At 31 May 2025 | 86,000 |  | 86,000
6. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 1,250 |  | 1,350
| 1,250 |  | 1,350
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 46,565 |  | 66,465
| 46,565 |  | 66,465
8. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 43,185 |  | 27,336
Corporation Tax | 412 |  | 0
PAYE & Social Security | 1,605 |  | 1,843
Other Creditors | 7,371 |  | 7,489
Wages & Salaries Control Account | 12,557 |  | 12,938
VAT | 14,783 |  | 16,687
| 79,913 |  | 66,293
9. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 12,207 |  | 32,463
| 12,207 |  | 32,463
10. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
2