REGISTERED NUMBER: 13811665 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Caspian Warehousing and Logistics Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Parul Parul

Mr Mahendra Kumar Choudhary

REGISTERED OFFICE:

Unit 5 Dallington Fields Business Park

Gladstone Road

Northampton

United Kingdom

NN5 7QN

REGISTERED NUMBER:

13811665 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

26,391

26,391

Property, plant and equipment

5

30,914

39,059

57,305

65,450

CURRENT ASSETS

Debtors

6

46,182

31,220

Cash at bank and in hand

7,053

7,395

53,235

38,615

CREDITORS

Amounts falling due within one year

7

71,841

66,954

NET CURRENT LIABILITIES

(18,606

)

(28,339

)

TOTAL ASSETS LESS CURRENT LIABILITIES

38,699

37,111

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

38,599

37,011

SHAREHOLDERS' FUNDS

38,699

37,111

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 27 May 2026 and were signed on its behalf by:

Mrs Parul Parul - Director

1.	STATUTORY INFORMATION

Caspian Warehousing and Logistics Ltd 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 represents net sales of invoiced goods and services excluding Value Added Tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

26,391

NET BOOK VALUE

At 31 December 2025

26,391

At 31 December 2024

26,391

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 January 2025

69,510

Additions

2,160

At 31 December 2025

71,670

DEPRECIATION

At 1 January 2025

30,451

Charge for year

10,305

At 31 December 2025

40,756

NET BOOK VALUE

At 31 December 2025

30,914

At 31 December 2024

39,059

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

41,500

18,720

Other debtors

4,682

12,500

46,182

31,220

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

52,643

48,979

Taxation and social security

10,274

7,621

Other creditors

8,924

10,354

71,841

66,954

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100