Hindocha Pandit & Co Limited 30/06/2026 iXBRL

Company registration number: 15705895

Hindocha Pandit & Co Limited

Unaudited filleted financial statements

30 June 2026

Hindocha Pandit & Co Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Hindocha Pandit & Co Limited

Directors and other information


	Director	Mr A D Pandit


	Company number	15705895


	Registered office	54-58 High Street
		Edgware
		Middlesex
		HA8 3EJ


	Business address	4th Floor Elizabeth House
		54-58 High Street
		Edgware
		Middlesex
		HA8 3EJ


	Accountants	Hindocha Pandit & Co Limited
		4th Floor Elizabeth House
		54-58 High Street
		Edgware
		Middlesex
		HA8 7Ej

Hindocha Pandit & Co Limited

Report to the director on the preparation of the

unaudited statutory financial statements of Hindocha Pandit & Co Limited

Year ended 30 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hindocha Pandit & Co Limited for the year ended 30 June 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the director of Hindocha Pandit & Co Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Hindocha Pandit & Co Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hindocha Pandit & Co Limited and its director as a body for our work or for this report.

It is your duty to ensure that Hindocha Pandit & Co Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hindocha Pandit & Co Limited . You consider that Hindocha Pandit & Co Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hindocha Pandit & Co Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hindocha Pandit & Co Limited

Chartered Certified Accountants & Tax Advisers

4th Floor Elizabeth House

54-58 High Street

Edgware

Middlesex

HA8 7Ej

13 August 2026

Hindocha Pandit & Co Limited

Statement of financial position

30 June 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	5	1,125,000		1,125,000
Tangible assets	6	39,079		35,983
		_______		_______
			1,164,079		1,160,983

Current assets
Stocks		83,845		85,431
Debtors	7	447,387		342,300
Cash at bank and in hand		180,004		112,542
		_______		_______
		711,236		540,273
Creditors: amounts falling due
within one year	8	( 1,854,469)		( 1,683,431)
		_______		_______
Net current liabilities			( 1,143,233)		( 1,143,158)
			_______		_______
Total assets less current liabilities			20,846		17,825

			_______		_______
Net assets			20,846		17,825
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			20,746		17,725
			_______		_______
Shareholders funds			20,846		17,825
			_______		_______

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 13 August 2026 , and are signed on behalf of the board by:

Mr A D Pandit

Director

Company registration number: 15705895

Hindocha Pandit & Co Limited

Statement of changes in equity

Year ended 30 June 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 July 2024	-	-	-

Profit for the year		17,725	17,725
	_______	_______	_______
Total comprehensive income for the year	-	17,725	17,725

Issue of shares	100		100
	_______	_______	_______
Total investments by and distributions to owners	100	-	100

	_______	_______	_______
At 30 June 2025 and 1 July 2025	100	17,725	17,825

Profit for the year		3,021	3,021
	_______	_______	_______
Total comprehensive income for the year	-	3,021	3,021

	_______	_______	_______
At 30 June 2026	100	20,746	20,846
	_______	_______	_______

Hindocha Pandit & Co Limited

Notes to the financial statements

Year ended 30 June 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 4th Floor Elizabeth House, 54-58 High Street, Edgware, Middlesex, HA8 3EJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 9 (2025: 9 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 July 2025 and 30 June 2026	1,125,000	1,125,000
	_______	_______
Amortisation
At 1 July 2025 and 30 June 2026	-	-
	_______	_______
Carrying amount
At 30 June 2026	1,125,000	1,125,000
	_______	_______
At 30 June 2025	1,125,000	1,125,000
	_______	_______

6. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£	£
Cost
At 1 July 2025	15,000	1,450	20,000	36,450
Additions	-	7,346	-	7,346
	_______	_______	_______	_______
At 30 June 2026	15,000	8,796	20,000	43,796
	_______	_______	_______	_______
Depreciation
At 1 July 2025	-	217	250	467
Charge for the year	-	1,287	2,963	4,250
	_______	_______	_______	_______
At 30 June 2026	-	1,504	3,213	4,717
	_______	_______	_______	_______
Carrying amount
At 30 June 2026	15,000	7,292	16,787	39,079
	_______	_______	_______	_______
At 30 June 2025	15,000	1,233	19,750	35,983
	_______	_______	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	444,284	339,850
Other debtors	3,103	2,450
	_______	_______
	447,387	342,300
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	1,016,868	1,248,135
Trade creditors	284,558	191,506
Corporation tax	-	1,957
Social security and other taxes	134,542	96,673
Other creditors	418,501	145,160
	_______	_______
	1,854,469	1,683,431
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr A D Pandit	( 108,708)	( 235,590)	-	( 344,298)
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr A D Pandit	-	( 110,338)	1,630	( 108,708)
		_______	_______	_______	_______

10. Controlling party

During the year the company was under the control of Messrs A D, H A and D A Pandit. Mr A D Pandit is the director of the company.