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Registered Number: 03839492
England and Wales
NEW PUNJAB COACHES LIMITED
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

New Punjab Coaches Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 3,197,498 |  | 2,229,177
|  | 3,197,498 |  | 2,229,177
Current assets |  |  |
Debtors |  | 449,555 |  | 661,197
Cash at bank and in hand |  | 388,727 |  | 646,749
|  | 838,282 |  | 1,307,946
Creditors: amount falling due within one year |  | (775,090) |  | (725,468)
Net current assets |  | 63,192 |  | 582,478
Total assets less current liabilities |  | 3,260,690 |  | 2,811,655
Creditors: amount falling due after more than one year |  | (837,916) |  | (534,479)
Provisions for liabilities |  | (541,988) |  | (340,810)
Net assets |  | 1,880,786 |  | 1,936,366
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 1,880,686 |  | 1,936,266
Shareholders' funds |  | 1,880,786 |  | 1,936,366
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 12 June 2026 and were signed on its behalf by:
------------------------------- J S Brainch Director
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New Punjab Coaches Limited Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information New Punjab Coaches Limited is a private company, limited by shares, registered in England and Wales, registration number 03839492, registration address Willow Tree Farm, Love Lane, Iver, SL0 9QZ. 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. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 33% Straight Line
Motor Vehicles | 20% Reducing Balance
Fixtures and Fittings | 33% Straight Line
Computer Equipment | 33% Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 24 (2024 : 22).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Investment properties |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 October 2024 | 4,434 |  | 3,387,674 |  | 18,718 |  | 35,640 |  | 449,349 |  | 3,895,815
Additions | 505 |  | 1,524,050 |  | 7,428 |  | 12,989 |  | 209,188 |  | 1,754,160
Disposals | - |  | (485,493) |  | - |  | - |  | - |  | (485,493)
At 30 September 2025 | 4,939 |  | 4,426,231 |  | 26,146 |  | 48,629 |  | 658,537 |  | 5,164,482
Depreciation
At 01 October 2024 | 2,924 |  | 1,638,444 |  | 9,419 |  | 15,851 |  | - |  | 1,666,638
Charge for year | 979 |  | 627,520 |  | 6,588 |  | 15,071 |  | - |  | 650,158
On disposals | - |  | (349,812) |  | - |  | - |  | - |  | (349,812)
At 30 September 2025 | 3,903 |  | 1,916,152 |  | 16,007 |  | 30,922 |  | - |  | 1,966,984
Net book values
Closing balance as at 30 September 2025 | 1,036 |  | 2,510,079 |  | 10,139 |  | 17,707 |  | 658,537 |  | 3,197,498
Opening balance as at 01 October 2024 | 1,510 |  | 1,749,230 |  | 9,299 |  | 19,789 |  | 449,349 |  | 2,229,177
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
42 Ordinary shares of £1.00 each | 42 |  | 42
5 A Ordinary shares of £1.00 each | 5 |  | 5
50 B Ordinary shares of £1.00 each | 50 |  | 50
1 C Ordinary share of £1.00 each | 1 |  | 1
1 D Ordinary share of £1.00 each | 1 |  | 1
1 E Ordinary share of £1.00 each | 1 |  | 1
| 100 |  | 100
All shares have equal rights on voting, dividend and capital distribution.
5. | Directors' Loan Account At 30 September 2025, the directors' loan account of -£58,144(2024: -£15,453) is unsecured, repayable on demand and interest free. During the year, the directors incurred the following transactions:
Directors' Loan Account |  | Balance B/F £ |  | Advances £ |  | Credits £ |  | Balance C/F £
--- | --- | --- | --- | --- | --- | --- | --- | ---
Directors |  | (15,453) |  | (188,415) |  | 145,724 |  | (58,144)
6. | Security The short and long term loans are secured against the company's assets.
7. | Control The company was under the control of the directors in the current and previous year.
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