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Registered Number: NI655957
England and Wales

 

 

 

SIVAALAYA LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 31 March 2025
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
JK ACCOUNTANTS (UK) LTD
31 March 2025



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

JK ACCOUNTANTS (UK) LTD

10 Woodbine Place
Wanstead
London
E11 2RH
17 April 2025
1
 
 
Notes
 
2025
£
  2023
£
Fixed assets      
Tangible fixed assets 3 46,503    1,744 
46,503    1,744 
Current assets      
Debtors 1,191    96 
Cash at bank and in hand 35,843    74,055 
37,034    74,151 
Creditors: amount falling due within one year (1)   (17,751)
Net current assets 37,033    56,400 
 
Total assets less current liabilities 83,536    58,144 
Creditors: amount falling due after more than one year (27,817)  
Net assets 55,719    58,144 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 55,619    58,044 
Shareholders' funds 55,719    58,144 
 


For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 17 April 2025 and were signed by:


-------------------------------
Subashini RAJASEKARAN
Director
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General Information
SIVAALAYA LIMITED is a private company, limited by shares, registered in England and Wales, registration number NI655957, registration address 1 LAURELGROVE AVENUE, BELFAST, UNITED KINGDOM, BT8 6ZQ.

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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
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:
Computer Equipment 20% Straight Line
2.

Average number of employees

Average number of employees during the period was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 October 2023   1,988    1,988 
Additions 57,280      57,280 
Disposals   (1,988)   (1,988)
At 31 March 2025 57,280      57,280 
Depreciation
At 01 October 2023   244    244 
Charge for period 10,777    565    11,342 
On disposals   (809)   (809)
At 31 March 2025 10,777      10,777 
Net book values
Closing balance as at 31 March 2025 46,503      46,503 
Opening balance as at 01 October 2023   1,744    1,744 


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