Pan India Lifestyles UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10728110

		31 March 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		44,720		50,310
Tangible Assets	5		1,533,036		1,563,036

			1,577,756		1,613,346
CURRENT ASSETS
Cash at bank and in hand		27,891		9,105

		27,891		9,105
Creditors: Amounts Falling Due Within One Year	6	(1,141,140 )		(1,050,098 )

NET CURRENT ASSETS (LIABILITIES)			(1,113,249 )		(1,040,993 )

TOTAL ASSETS LESS CURRENT LIABILITIES			464,507		572,353

Creditors: Amounts Falling Due After More Than One Year	7		(30,879 )		(40,036 )

NET ASSETS			433,628		532,317

CAPITAL AND RESERVES
Called up share capital	8		955,100		955,100
Profit and Loss Account			(521,472 )		(422,783 )

SHAREHOLDERS' FUNDS			433,628		532,317

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Pan India Lifestyles UK Limited

Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Amrita Mitra

Director

18 August 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Pan India Lifestyles UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10728110 . The registered office is Rowley Manor Hotel Rowley Road, Little Weighton, Cottingham, North Humberside, HU20 3XR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

Not depreciated

3. Average Number of Employees

Average number of employees, including directors, during the period was: 4 (2024: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 August 2024	55,900

As at 31 March 2025	55,900

Amortisation
As at 1 August 2024	5,590
Provided during the period	5,590

As at 31 March 2025	11,180

Net Book Value
As at 31 March 2025	44,720

As at 1 August 2024	50,310

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Pan India Lifestyles UK Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 March 2025

5. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 August 2024	1,563,036
Disposals	(30,000 )

As at 31 March 2025	1,533,036

Net Book Value
As at 31 March 2025	1,533,036

As at 1 August 2024	1,563,036

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 July 2024
	£	£
Trade creditors	271	53,345
Bank loans and overdrafts	-	10,941
Other loans - SKN Ventures UK Ltd	564,761	545,212
Other creditors - Sajjan Naredi	284,000	190,000
Other creditors - Ankita Naredi	74,000	50,000
Credit card	-	9,168
Other creditors - Rahul Naredi	31,400	19,900
Accruals and deferred income	900	-
Directors' loan accounts	185,808	171,532

	1,141,140	1,050,098

7. Creditors: Amounts Falling Due After More Than One Year

	31 March 2025	31 July 2024
	£	£
Bank loans	30,879	40,036

8. Share Capital

	31 March 2025	31 July 2024
Allotted, called up and fully paid	£	£
835,000 Ordinary Shares of £ 1.00 each	835,000	835,000
100 Ordinary B shares of £ 1.00 each	100	100

	835,100	835,100

Preference Shares

	31 March 2025	31 July 2024
Allotted, called up and fully paid	£	£
1,200 Preference Shares of £ 100.00 each	120,000	120,000

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Pan India Lifestyles UK Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 March 2025

9. Related Party Transactions

Key management	2025	2024
	£	£
At start of period	171,532	48,420
Advanced	14,276	136,700
Repaid	0	(13,588)
At end of period	185,808	171,532

Sums advanced by Mrs Amrita Mitra, director/shareholder towards working capital. The loan is interest free and repyable on demand.

Other related parties	2025		2024
	£	,	£
At start of period	259,900		5,000
Advanced	129,500		254,900
Repaid	0		0
At end of period	389,400		259,900

Sums advanced by shareholders towards working capital. The loan is interest free and repayable on demand.

Loan from SKN Ventures UK Ltd (CRN 15016365)	2025	2024
	£	£
At start of period	545,212	0
Advanced	19,549	545,212
Repaid	0	0
At end of period	564,761	545,212

The above loan is interest free and repayable on demand.

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