2024-04-012025-03-312025-03-31false14051327SONA MANDHIRA INTERNATIONAL CORPORATION PVT 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SONA MANDHIRA INTERNATIONAL CORPORATION PVT LTD

Registered Number
14051327
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

SONA MANDHIRA INTERNATIONAL CORPORATION PVT LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

KAPUR, Mandhira
SMITH, Luke Edward

Registered Address

13 Hanover Square
Mayfair
London
W1S 1HN

Registered Number

14051327 (England and Wales)
SONA MANDHIRA INTERNATIONAL CORPORATION PVT LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets359311,742
59311,742
Current assets
Debtors5,0001,279,045
Cash at bank and on hand-1,171
5,0001,280,216
Creditors amounts falling due within one year4(771,837)(513,323)
Net current assets (liabilities)(766,837)766,893
Total assets less current liabilities(766,244)778,635
Creditors amounts falling due after one year5(619,667)(693,389)
Net assets(1,385,911)85,246
Capital and reserves
Called up share capital400,000400,000
Profit and loss account(1,785,911)(314,754)
Shareholders' funds(1,385,911)85,246
The financial statements were approved and authorised for issue by the Board of Directors on 19 June 2025, and are signed on its behalf by:
SMITH, Luke Edward
Director
Registered Company No. 14051327
SONA MANDHIRA INTERNATIONAL CORPORATION PVT LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20252024
Average number of employees during the year08
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 April 2412,8638,87121,734
Disposals(12,863)-(12,863)
At 31 March 25-8,8718,871
Depreciation and impairment
At 01 April 244,6155,3779,992
Charge for year-2,9012,901
On disposals(4,615)-(4,615)
At 31 March 25-8,2788,278
Net book value
At 31 March 25-593593
At 31 March 248,2483,49411,742
4.Creditors: amounts due within one year

2025

2024

££
Bank borrowings and overdrafts4,29931,854
Taxation and social security212,755305,560
Other creditors554,783175,909
Total771,837513,323
5.Creditors: amounts due after one year

2025

2024

££
Amounts owed to related parties619,667693,389
Total619,667693,389
6.Controlling party
The ultimate controlling party of the company is SMIC AUTOPARTS PRIVATE LIMITED, a company incorporated in India. SMIC AUTOPARTS PRIVATE LIMITED owns a majority shareholding in the company and exercises control over its financial and operating policies.