REGISTERED NUMBER: 05185079 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

CURRY ON WHEELS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Jagpreet Kaur Singh

Mr Harmeet Singh

SECRETARY:

Mrs Jagpreet Kaur Singh

REGISTERED OFFICE:

Unit B2 Pitt Road

Liners Industrial Estate

Southampton

SO15 3FQ

REGISTERED NUMBER:

05185079 (England and Wales)

ACCOUNTANTS:

Ark&Co Ltd

Chartered Accountants & Chartered Tax Advisers

The Maltings

2 Anderson Rd

Bearwood

Birmingham

West Midlands

B66 4AR

FIXED ASSETS

Tangible assets

4

81,779

78,162

CURRENT ASSETS

Stocks

5

2,177

2,785

Debtors

6

224,477

177,458

Cash at bank and in hand

475,681

301,453

702,335

481,696

CREDITORS

Amounts falling due within one year

7

277,347

209,378

NET CURRENT ASSETS

424,988

272,318

TOTAL ASSETS LESS CURRENT LIABILITIES

506,767

350,480

CREDITORS

Amounts falling due after more than one year

8

(9,208

)

(166

)

PROVISIONS FOR LIABILITIES

9

(20,139

)

(19,167

)

NET ASSETS

477,420

331,147

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

11

477,418

331,145

SHAREHOLDERS' FUNDS

477,420

331,147

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

Mr Harmeet Singh - Director

1.	STATUTORY INFORMATION

Curry On Wheels Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

91,258

151,720

242,978

Additions

30,877

-

30,877

At 31 July 2025

122,135

151,720

273,855

DEPRECIATION

At 1 August 2024

64,374

100,442

164,816

Charge for year

13,089

14,171

27,260

At 31 July 2025

77,463

114,613

192,076

NET BOOK VALUE

At 31 July 2025

44,672

37,107

81,779

At 31 July 2024

26,884

51,278

78,162

5.

STOCKS

31.7.25

31.7.24

£

£

Stocks

2,177

2,785

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

193,032

159,339

Other debtors

4,812

103

VAT

23,050

18,253

Prepayments and accrued income

3,583

(237

)

224,477

177,458

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

8,673

28,638

Trade creditors

103,479

113,442

Tax

67,714

30,380

Social security and other taxes

47,077

30,312

Other creditors

2,714

2,056

Directors' current accounts

43,390

1,750

Accrued expenses

4,300

2,800

277,347

209,378

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

9,208

166

9.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

20,139

19,167

Deferred

tax

£

Balance at 1 August 2024

19,167

Provided during year

972

Balance at 31 July 2025

20,139

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

2

Ordinary

1

2

2

11.

RESERVES

Retained

earnings

£

At 1 August 2024

331,145

Profit for the year

185,273

Dividends

(39,000

)

At 31 July 2025

477,418