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REGISTERED NUMBER: 12618426 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2022 TO 31 AUGUST 2023

FOR

SHIVISI INVESTMENTS LTD

SHIVISI INVESTMENTS LTD (REGISTERED NUMBER: 12618426)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 31 AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SHIVISI INVESTMENTS LTD

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2022 TO 31 AUGUST 2023







DIRECTOR: Mr Y Y Gluck





REGISTERED OFFICE: 19 Clock House
149 Stamford Hill
London
N16 5LG





REGISTERED NUMBER: 12618426 (England and Wales)





ACCOUNTANTS: DAS Accounting & Partners (UK) LLP
105 Eade Road
OCC Building A
2nd Floor Unit 11D
London
N4 1TJ

SHIVISI INVESTMENTS LTD (REGISTERED NUMBER: 12618426)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 5 27,437 27,437
Cash in hand 1 1
27,438 27,438
CREDITORS
Amounts falling due within one year 6 (67,241 ) (67,241 )
NET CURRENT LIABILITIES (39,803 ) (39,803 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(39,803

)

(39,803

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (39,804 ) (39,804 )
(39,803 ) (39,803 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2023 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:





Mr Y Y Gluck - Director


SHIVISI INVESTMENTS LTD (REGISTERED NUMBER: 12618426)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 31 AUGUST 2023

1. STATUTORY INFORMATION

Shivisi Investments Ltd 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the director is required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The director does not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


SHIVISI INVESTMENTS LTD (REGISTERED NUMBER: 12618426)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 31 AUGUST 2023

3. ACCOUNTING POLICIES - continued
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 period 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 27,437 27,437

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,980 1,980
Taxation and social security 25,106 25,106
Other creditors 40,155 40,155
67,241 67,241

7. RELATED PARTY DISCLOSURES

Other creditors include an amount of £38,955 (2022: £38,955) due from a company which has a director in common with the company.

Other than the amounts disclosed elsewhere in the financial statements, no transactions with related parties were undertaken such as are required to be disclosed under FRS 102.

8. PARENT COMPANY AND CONTROLLING PARTY

The company is controlled by its parent undertaking, Shivisi Ltd, a company incorporated in England and Wales.The address of the registered office of Shivisi Ltd is 105 Eade Road, OCC Building A, 2nd Floor, Unit 11D, London N14 1TJ.