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Registered Number: 09185487
England and Wales

 

 

 

LALITHA LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Directors Dr B Sellathurai
Dr N S Kumar
Registered Number 09185487
Registered Office Unit3 Meadow Barn
Gt Tey Business Centre
Gt Tey
Colchester
CO6 1JG
Accountants Business Accounting Services (Essex) Ltd
6 BARNCROFT CLOSE,
HIGHWOODS
Colchester
CO4 9SF
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 August 2024.
Principal activities
Principal activity of the company during the financial year was of  Rental Income.
Directors
The directors who served the company throughout the year were as follows:
Dr B Sellathurai
Dr N S Kumar
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Dr B Sellathurai
Director

Date approved: 26 November 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of Lalitha Ltd for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lalitha Ltd for the year ended 31 August 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the 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://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Lalitha Ltd, as a body, in accordance with the terms of our engagement letter dated 26 November 2024 Our work has been undertaken solely to prepare for your approval the accounts of Lalitha Ltd and state those matters that we have agreed to state to the Board of Directors of Lalitha Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lalitha Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Lalitha Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Lalitha Ltd. You consider that Lalitha Ltd 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 accounts of Lalitha Ltd. 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 accounts
31 August 2024



....................................................

Business Accounting Services (Essex) Ltd

6 BARNCROFT CLOSE,
HIGHWOODS
Colchester
CO4 9SF
26 November 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 274,529    274,529 
274,529    274,529 
Current assets      
Cash at bank and in hand 61,156    50,360 
Creditors: amount falling due within one year 4 (144,229)   (144,424)
Net current assets (83,073)   (94,064)
 
Total assets less current liabilities 191,456    180,465 
Net assets 191,456    180,465 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 191,356    180,365 
Shareholders' funds 191,456    180,465 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 26 November 2024 and were signed on its behalf by:


-------------------------------
Dr B Sellathurai
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 September 2022 100  173,397  173,497 
Profit for the year 10,616  10,616 
Total comprehensive income for the year 10,616  10,616 
Dividends (3,648) (3,648)
Total investments by and distributions to owners (3,648) (3,648)
At 31 August 2023 100  180,365  180,465 
At 01 September 2023 100  180,366  180,466 
Profit for the year 10,990  10,990 
Total comprehensive income for the year 10,990  10,990 
Total investments by and distributions to owners
At 31 August 2024 100  191,356  191,456 
5
General Information
Lalitha Ltd is a private company, limited by shares, registered in England and Wales, registration number 09185487, registration address Unit3 Meadow Barn, Gt Tey Business Centre, Gt Tey, Colchester, CO6 1JG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Computer Equipment   Total
  £   £   £
At 01 September 2023 273,879    650    274,529 
Additions    
Disposals    
At 31 August 2024 273,879    650    274,529 
Depreciation
At 01 September 2023    
Charge for year    
On disposals    
At 31 August 2024    
Net book values
Closing balance as at 31 August 2024 273,879    650    274,529 
Opening balance as at 01 September 2023 273,879    650    274,529 


4.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 2,502    2,696 
Accrued Expenses 464    465 
Directors' Current Accounts 141,263    141,263 
144,229    144,424 

6