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Company Registration No. 01231955 (England and Wales)
New Rainbow Textiles Limited Unaudited accounts for the year ended 31 January 2026
New Rainbow Textiles Limited Unaudited accounts Contents
Page
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New Rainbow Textiles Limited Company Information for the year ended 31 January 2026
Directors
Kamal Kant Ahluwalia Shashi Kant Ahluwalia Gaurav Ahluwalia
Secretary
Kamal Kant Ahluwalia
Company Number
01231955 (England and Wales)
Registered Office
98 The Broadway Southall Middx UB1 1QF
Accountants
Kaushik Khiroya, AFA LMK ACCOUNTING LTD THE GATEHOUSE GATEHOUSE WAY AYLESBURY HP19 8DB
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New Rainbow Textiles Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
427,902 
419,863 
Investment property
1,270,343 
1,200,368 
1,698,245 
1,620,231 
Current assets
Inventories
201,925 
288,645 
Debtors
69,065 
58,149 
Cash at bank and in hand
2,789,728 
2,559,099 
3,060,718 
2,905,893 
Creditors: amounts falling due within one year
(220,587)
(208,309)
Net current assets
2,840,131 
2,697,584 
Net assets
4,538,376 
4,317,815 
Capital and reserves
Called up share capital
75,000 
75,000 
Profit and loss account
4,463,376 
4,242,815 
Shareholders' funds
4,538,376 
4,317,815 
For the year ending 31 January 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by
Kamal Kant Ahluwalia Director Company Registration No. 01231955
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New Rainbow Textiles Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
New Rainbow Textiles Limited is a private company, limited by shares, registered in England and Wales, registration number 01231955. The registered office is 98 The Broadway, Southall, Middx, UB1 1QF.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
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:
Land & buildings
2% on cost
Plant & machinery
15% reducing balance
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories
Inventories have been valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock.
Deferred taxation
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.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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New Rainbow Textiles Limited Notes to the Accounts for the year ended 31 January 2026
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
665,057 
91,605 
756,662 
Additions
18,629 
6,783 
25,412 
At 31 January 2026
683,686 
98,388 
782,074 
Depreciation
At 1 February 2025
260,900 
75,899 
336,799 
Charge for the year
14,000 
3,373 
17,373 
At 31 January 2026
274,900 
79,272 
354,172 
Net book value
At 31 January 2026
408,786 
19,116 
427,902 
At 30 January 2025
404,157 
15,706 
419,863 
5
Investment property
2026 
£ 
Fair value at 1 February 2025
1,200,368 
Additions
69,975 
At 31 January 2026
1,270,343 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
13,370 
11,646 
Accrued income and prepayments
55,695 
46,503 
69,065 
58,149 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
88,492 
73,269 
Trade creditors
21 
19 
Taxes and social security
120,062 
120,925 
Loans from directors
4,528 
6,862 
Accruals
7,484 
7,234 
220,587 
208,309 
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New Rainbow Textiles Limited Notes to the Accounts for the year ended 31 January 2026
8
Transactions with related parties
The company is controlled by Mr K K and Mrs M Ahluwalia, Mr S K and Mrs K Ahluwalia and Mr G and Mrs A Ahluwalia by virtue of their ownership of the issued share capital in the company. At the balance sheet date the amount owed to the shareholders was £4,528 (2025- £6,862) which is interest free and repayable on demand. Dividends paid to shareholders was as follows: Mr K K and Mrs M Ahluwalia - £30,000 Mr S K and Mrs K Ahluwalia - £30,000 Mr G and Mrs A Ahluwalia - £60,000
9
Average number of employees
During the year the average number of employees was 11 (2025: 11).
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