KESHWARA & SONS LTD

Company Registration Number:
13233303 (England and Wales)

Unaudited abridged accounts for the year ended 28 February 2026

Period of accounts

Start date: 01 March 2025

End date: 28 February 2026

KESHWARA & SONS LTD

Contents of the Financial Statements

for the Period Ended 28 February 2026

Balance sheet
Notes

KESHWARA & SONS LTD

Balance sheet

As at 28 February 2026


Notes
2026
2025


£
£
Fixed assets
Intangible assets: 3 30,000 36,000
Tangible assets: 4 370,812 377,705
Total fixed assets: 400,812 413,705
Current assets
Stocks: 38,960 40,040
Debtors:   1,962 2,193
Cash at bank and in hand: 4,672 2,916
Total current assets: 45,594 45,149
Creditors: amounts falling due within one year:   (254,228) (230,996)
Net current assets (liabilities): (208,634) (185,847)
Total assets less current liabilities: 192,178 227,858
Creditors: amounts falling due after more than one year:   (167,683) (190,468)
Provision for liabilities: (7,419) (8,729)
Total net assets (liabilities): 17,076 28,661
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 16,976 28,561
Shareholders funds: 17,076 28,661

The notes form part of these financial statements

KESHWARA & SONS LTD

Balance sheet statements

For the year ending 28 February 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 01 September 2026
and signed on behalf of the board by:

Name: Mr D S Keshwara
Status: Director

The notes form part of these financial statements

KESHWARA & SONS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: the Company has transferred the significant risks and rewards of ownership to the buyer; the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; the amount of revenue can be measured reliably; it is probable that the Company will receive the consideration due under the transaction; and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: the amount of revenue can be measured reliably; it is probable that the Company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible fixed assets Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis: Freehold property Fixtures and fittings- 0% per annum on a reducing balance basis.- 15% per annum on a reducing balance basis. The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Intangible fixed assets and amortisation policy

Intangible assets Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Other accounting policies

Stocks Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

KESHWARA & SONS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

2. Employees

2026 2025
Average number of employees during the period 8 14

KESHWARA & SONS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

3. Intangible Assets

Total
Cost £
At 01 March 2025 60,000
At 28 February 2026 60,000
Amortisation
At 01 March 2025 24,000
Charge for year 6,000
At 28 February 2026 30,000
Net book value
At 28 February 2026 30,000
At 28 February 2025 36,000

KESHWARA & SONS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

4. Tangible Assets

Total
Cost £
At 01 March 2025 411,564
At 28 February 2026 411,564
Depreciation
At 01 March 2025 33,859
Charge for year 6,893
At 28 February 2026 40,752
Net book value
At 28 February 2026 370,812
At 28 February 2025 377,705