EVEREST INN (UK) LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 06677188

Financial Statements for the Year Ended 31 January 2026

for

EVEREST INN (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J Pandey

REGISTERED OFFICE:

113 Station Road

Ashford

Kent

TN23 1PJ

REGISTERED NUMBER:

06677188

ACCOUNTANTS:

Brayan and Spencer Associates Limited

56 Guildford Street

Chertsey

England

KT16 9BE

FIXED ASSETS

Intangible assets

4

344

395

Tangible assets

5

2,530

3,096

Investments

6

1

2,875

3,492

CURRENT ASSETS

Debtors

7

83,590

Cash at bank

1,223

-

84,813

83,590

CREDITORS

Amounts falling due within one year

8

35,849

33,614

NET CURRENT ASSETS

48,964

49,976

TOTAL ASSETS LESS CURRENT LIABILITIES

51,839

53,468

CREDITORS

Amounts falling due after more than one year

9

51,412

51,008

NET ASSETS

427

2,460

CAPITAL AND RESERVES

Called up share capital

5

Retained earnings

10

422

2,455

SHAREHOLDERS' FUNDS

427

2,460

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2026 and were signed by:

Mr J Pandey - Director

1.	STATUTORY INFORMATION

EVEREST INN (UK) LIMITED is a private company, limited by shares , registered in Not specified/Other. 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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

and 31 January 2026

7,945

AMORTISATION

At 1 February 2025

7,550

Charge for year

51

At 31 January 2026

7,601

NET BOOK VALUE

At 31 January 2026

344

At 31 January 2025

395

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 February 2025

and 31 January 2026

55,345

48,559

103,904

DEPRECIATION

At 1 February 2025

53,796

47,012

100,808

Charge for year

310

256

566

At 31 January 2026

54,106

47,268

101,374

NET BOOK VALUE

At 31 January 2026

1,239

1,291

2,530

At 31 January 2025

1,549

1,547

3,096

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

and 31 January 2026

1

NET BOOK VALUE

At 31 January 2026

1

At 31 January 2025

1

7.

DEBTORS

31.1.26

31.1.25

£

Amounts falling due within one year:

Other debtors

52,284

Amounts falling due after more than one year:

Amounts owed by associates

31,306

Aggregate amounts

83,590

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts

-

923

Trade creditors

19

20

Taxation and social security

28,247

25,438

Other creditors

7,583

7,233

35,849

33,614

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

Other creditors

51,412

51,008

10.

RESERVES

Retained

earnings

£

At 1 February 2025

2,455

Profit for the year

25,567

Dividends

(27,600

)

At 31 January 2026

422