REGISTERED NUMBER: 06813450 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

KINVER TANDOORI LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mohammed Nazir Hussain

Robil Hossain

REGISTERED OFFICE:

50 High Street

Kinver

Stourbridge

Staffordshire

DY7 6HE

REGISTERED NUMBER:

06813450 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Intangible assets

4

9,000

12,000

Tangible assets

5

28,001

27,168

37,001

39,168

CURRENT ASSETS

Stocks

6

14,500

14,000

Debtors

7

4,268

4,450

Cash at bank and in hand

37,391

41,317

56,159

59,767

CREDITORS

Amounts falling due within one year

8

51,029

61,725

NET CURRENT ASSETS/(LIABILITIES)

5,130

(1,958

)

TOTAL ASSETS LESS CURRENT LIABILITIES

42,131

37,210

CREDITORS

Amounts falling due after more than one year

9

-

(1,532

)

PROVISIONS FOR LIABILITIES

11

(3,797

)

(2,184

)

NET ASSETS

38,334

33,494

CAPITAL AND RESERVES

Called up share capital

12

3

3

Retained earnings

13

38,331

33,491

SHAREHOLDERS' FUNDS

38,334

33,494

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

Mohammed Nazir Hussain - Director

1.	STATUTORY INFORMATION

Kinver Tandoori Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty 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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Holiday pay

Holiday pay is recognised as an expense in the period in which the service is received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

60,000

AMORTISATION

At 1 April 2025

48,000

Amortisation for year

3,000

At 31 March 2026

51,000

NET BOOK VALUE

At 31 March 2026

9,000

At 31 March 2025

12,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

54,378

5,000

59,378

Additions

1,226

6,500

7,726

Disposals

-

(5,000

)

(5,000

)

At 31 March 2026

55,604

6,500

62,104

DEPRECIATION

At 1 April 2025

28,397

3,813

32,210

Charge for year

4,081

1,625

5,706

Eliminated on disposal

-

(3,813

)

(3,813

)

At 31 March 2026

32,478

1,625

34,103

NET BOOK VALUE

At 31 March 2026

23,126

4,875

28,001

At 31 March 2025

25,981

1,187

27,168

6.

STOCKS

2026

2025

£

£

Stocks

14,500

14,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments

4,268

4,450

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 10)

-

8,338

Trade creditors

9,022

12,882

Social security and other taxes

3,285

3,410

VAT

12,278

12,716

Other creditors

14,643

14,430

Directors' current accounts

8,568

6,627

Accrued expenses

3,233

3,322

51,029

61,725

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 10)

-

1,532

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

-

8,338

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

1,532

11.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

3,797

2,184

Deferred

tax

£

Balance at 1 April 2025

2,184

Provided during year

1,613

Balance at 31 March 2026

3,797

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

3

Ordinary A

1

3

3

Each share has one voting right, equal rights to dividend and distribution.

13.

RESERVES

Retained

earnings

£

At 1 April 2025

33,491

Profit for the year

4,840

At 31 March 2026

38,331