Company Registration No. 12196794 (England and Wales)
Kumar and Raj Ltd
Filleted accounts
for the year ended 30 September 2025
Kumar and Raj Ltd
Filleted accounts
Contents
Kumar and Raj Ltd
Company Information
for the year ended 30 September 2025
Company Number
12196794 (England and Wales)
Registered Office
Apartment 10
61 Watkin Road
Leicester
LE2 7HZ
Accountants
YP Finance
Hawthorne House
17A Hawthorne Drive
Leicester
Leicestershire
LE5 6DL
Kumar and Raj Ltd
Statement of financial position
as at 30 September 2025
Tangible assets
32,193
44,266
Cash at bank and in hand
105,101
98,841
Creditors: amounts falling due within one year
(37,891)
(40,964)
Net current assets
67,210
57,877
Total assets less current liabilities
99,403
102,143
Creditors: amounts falling due after more than one year
(27,757)
(36,682)
Called up share capital
100
100
Profit and loss account
71,546
65,361
Shareholders' funds
71,646
65,461
For the year ending 30 September 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 director acknowledges his 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 and authorised for issue on 8 June 2026 and were signed on its behalf by
Dr Nishant Kumar
Director
Company Registration No. 12196794
Kumar and Raj Ltd
Notes to the Accounts
for the year ended 30 September 2025
Kumar and Raj Ltd is a private company, limited by shares, registered in England and Wales, registration number 12196794. The registered office is Apartment 10, 61 Watkin Road, Leicester, LE2 7HZ.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Motor vehicles
15% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Kumar and Raj Ltd
Notes to the Accounts
for the year ended 30 September 2025
4
Tangible fixed assets
Motor vehicles
At 30 September 2025
80,484
Charge for the year
12,073
At 30 September 2025
48,291
At 30 September 2025
32,193
At 30 September 2024
44,266
5
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
11,492
11,492
Taxes and social security
12,523
9,996
Other creditors
12,935
18,535
6
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
27,757
36,682
Allotted, called up and fully paid:
99 Ordinary shares A of £1 each
99
99
1 Ordinary shares B of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).