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REGISTERED NUMBER: 07575696 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

SS Hothi Limited

SS Hothi Limited (Registered number: 07575696)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Chartered Accountants' Report 2

Abridged Balance Sheet 3

Notes to the Financial Statements 5


SS Hothi Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mr S S Hothi





SECRETARY: Mrs S K Hothi





REGISTERED OFFICE: 17 Priory Terrace
Leamington Spa
Warwickshire
CV31 1BA





REGISTERED NUMBER: 07575696 (England and Wales)





ACCOUNTANTS: Macario Lewin
Chartered Accountants
Bellarmine House
14 Upper Church Street
Chepstow
Monmouthshire
NP16 5EX

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
SS Hothi Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SS Hothi Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, Abridged Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of SS Hothi Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of SS Hothi Limited and state those matters that we have agreed to state to the director of SS Hothi Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SS Hothi Limited and its director for our work or for this report.

It is your duty to ensure that SS Hothi Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of SS Hothi Limited. You consider that SS Hothi Limited 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 financial statements of SS Hothi Limited. 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 financial statements.






Macario Lewin
Chartered Accountants
Bellarmine House
14 Upper Church Street
Chepstow
Monmouthshire
NP16 5EX


22 July 2025

SS Hothi Limited (Registered number: 07575696)

Abridged Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 56,774 417
Investment property 6 520,000 502,319
576,774 502,736

CURRENT ASSETS
Debtors 3,859 462
Cash at bank and in hand 92,309 141,709
96,168 142,171
CREDITORS
Amounts falling due within one year 182,982 247,202
NET CURRENT LIABILITIES (86,814 ) (105,031 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

489,960

397,705

CREDITORS
Amounts falling due after more than one
year

7

(238,771

)

(108,795

)

PROVISIONS FOR LIABILITIES (9,448 ) (96 )
NET ASSETS 241,741 288,814

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 9 14,322 -
Retained earnings 227,319 288,714
SHAREHOLDERS' FUNDS 241,741 288,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

SS Hothi Limited (Registered number: 07575696)

Abridged Balance Sheet - continued
31 March 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 18 July 2025 and were signed by:





Mr S S Hothi - Director


SS Hothi Limited (Registered number: 07575696)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

SS Hothi Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised when the right to consideration arises which occurs when the services are provided.

Goodwill
Goodwill, being the amount paid in connection with the acquision of a business in 2011, has been amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 15% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year 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.

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 year 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

SS Hothi Limited (Registered number: 07575696)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 95,000
AMORTISATION
At 1 April 2024
and 31 March 2025 95,000
NET BOOK VALUE

At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 799
Additions 66,882
At 31 March 2025 67,681
DEPRECIATION
At 1 April 2024 382
Charge for year 10,525
At 31 March 2025 10,907
NET BOOK VALUE
At 31 March 2025 56,774
At 31 March 2024 417

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
Additions 36,882
At 31 March 2025 36,882
DEPRECIATION
Charge for year 5,962
At 31 March 2025 5,962
NET BOOK VALUE
At 31 March 2025 30,920

SS Hothi Limited (Registered number: 07575696)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 502,319
Revaluations 17,681
At 31 March 2025 520,000
NET BOOK VALUE
At 31 March 2025 520,000
At 31 March 2024 502,319

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2024 17,681
Cost 502,319
520,000

The investment properties were professionally valued in 2024 by Godfrey Payton RICS and valued by the director at the year end on a fair value basis.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS
31.3.25 31.3.24
£    £   
Repayable by instalments
Bank loans - 71,700
Hire purchase 15,542 -
15,542 71,700

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Bank loans 208,846 222,426
Hire purchase contracts 48,079 -
256,925 222,426

The bank loan is secured by fixed and floating charges over all property or undertaking of the company.

Obligations under hire purchase contracts are secured on the assets to which they relate.

9. RESERVES
Fair
value
reserve
£   
Change in valuation 17,681
Deferred tax (3,359 )

At 31 March 2025 14,322

10. RELATED PARTY DISCLOSURES

Included in creditors is a loan of £142,430 (2024 - £98,553) owed to the director. The loan is unsecured, interest
free and repayable on demand.