1 September 2023 false Taxfiler 2024.6 13648884business:PrivateLimitedCompanyLtd2023-09-012024-08-31 136488842023-08-31 136488842023-09-012024-08-31 13648884business:AuditExemptWithAccountantsReport2023-09-012024-08-31 13648884business:FilletedAccounts2023-09-012024-08-31 136488842024-08-31 136488842023-08-31 13648884core:WithinOneYear2024-08-31 13648884core:WithinOneYear2023-08-31 13648884core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 13648884core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 13648884core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 13648884core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 13648884core:PreviouslyStatedAmount2024-08-31 13648884core:PreviouslyStatedAmount2023-08-31 13648884business:SmallEntities2023-09-012024-08-31 13648884business:Director12023-09-012024-08-31 13648884countries:EnglandWales2023-09-012024-08-31 13648884business:RegisteredOffice2023-09-012024-08-31 13648884core:FurnitureFittings2023-09-012024-08-31 13648884core:Goodwill2023-08-31 13648884core:Goodwill2024-08-31 13648884core:FurnitureFittings2023-08-31 13648884core:FurnitureFittings2024-08-31 136488842022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 13648884 (England and Wales)
Siva Ltd Unaudited accounts for the year ended 31 August 2024
Siva Ltd Unaudited accounts Contents
Page
- 2 -
Siva Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
45,000 
45,000 
Tangible assets
991 
1,322 
45,991 
46,322 
Current assets
Inventories
72,500 
62,000 
Cash at bank and in hand
820 
5,513 
73,320 
67,513 
Creditors: amounts falling due within one year
(38,676)
(74,823)
Net current assets/(liabilities)
34,644 
(7,310)
Net assets
80,635 
39,012 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
80,634 
39,011 
Shareholders' funds
80,635 
39,012 
For the year ending 31 August 2024 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 January 2025 and were signed on its behalf by
Mr Prathieban Sivananthan Director Company Registration No. 13648884
- 3 -
Siva Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Siva Ltd is a private company, limited by shares, registered in England and Wales, registration number 13648884. The registered office is 217 GODSTONE ROAD, WHYTELEAFE, SURREY, CR3 0EL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straightline
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
45,000 
At 31 August 2024
45,000 
Amortisation
At 1 September 2023
- 
At 31 August 2024
- 
Net book value
At 31 August 2024
45,000 
At 31 August 2023
45,000 
- 4 -
Siva Ltd Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 September 2023
1,653 
At 31 August 2024
1,653 
Depreciation
At 1 September 2023
331 
Charge for the year
331 
At 31 August 2024
662 
Net book value
At 31 August 2024
991 
At 31 August 2023
1,322 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
526 
554 
Taxes and social security
12,492 
10,729 
Other creditors
25,658 
63,540 
38,676 
74,823 
7
Average number of employees
During the year the average number of employees was 2 (2023: 1).
- 5 -