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REGISTERED NUMBER: 08765118 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Ambika Investments Limited

Ambika Investments Limited (Registered number: 08765118)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Ambika Investments Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTOR: | Mr Mitul Popat

| SECRETARY: | Mrs Shivani Popat

| REGISTERED OFFICE: | Devonshire House

| 582 Honeypot Lane

| Stanmore

| London

| HA7 1JS

| REGISTERED NUMBER: | 08765118 (England and Wales)

Ambika Investments Limited (Registered number: 08765118)

Balance Sheet

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 14,853 |  | 14,853 |  |

CURRENT ASSETS

Stocks | 275,898 |  | 275,898 |  |

Debtors | 5 | 7,332,421 |  | 5,291,072 |  |

Cash in hand | 4,097 |  | 11,321 |  |

7,612,416 |  | 5,578,291 |  |

CREDITORS

Amounts falling due within one year | 6 | 238,867 |  | 48,000 |  |

NET CURRENT ASSETS | 7,373,549 |  | 5,530,291 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,388,402 |  | 5,545,144 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 4,067,920 |  | 4,002,000 |  |

NET ASSETS | 3,320,482 |  | 1,543,144 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Retained earnings | 3,320,182 |  | 1,542,844 |  |

SHAREHOLDERS' FUNDS | 3,320,482 |  | 1,543,144 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

Ambika Investments Limited (Registered number: 08765118)

Balance Sheet - continued

31 December 2024

The 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.

The financial statements were approved by the director and authorised for issue on 13 June 2025 and were signed by:

Mr Mitul Popat - Director

Ambika Investments Limited (Registered number: 08765118)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Ambika Investments 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.

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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 1 ) .

Ambika Investments Limited (Registered number: 08765118)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 14,853 |  |

| NET BOOK VALUE

| At 31 December 2024 | 14,853 |  |

| At 31 December 2023 | 14,853 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Other debtors | 7,332,421 |  | 5,291,072 |  |

| During the year ended 31 December 2024, Ambika Investments Ltd has provided interest free loans to its subsidiary companies. A total loan of £6,625,872, £560,000 and £146,549 has been provided to Lyonwood Ltd, Lyonwood Properties Ltd and Lyonwood Investments Ltd respectively. These loans are repayable on demand; hence these amounts are being reflected accordingly under Debtors - Less Than One Year.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Bank loans and overdrafts | 30,546 |  | 36,107 |  |

| Taxation and social security | (25 | ) | 634 |  |

| Other creditors | 208,346 |  | 11,259 |  |

238,867 |  | 48,000 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Other creditors | 4,067,920 |  | 4,002,000 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| As at 31 December 2024, Ambika Investments Ltd owed £6,720 to its director. This amount is reflected in the director's loan account in credit balance, which is shown as part Other creditors under Creditors due within one year. Please be advised that the director have agreed to provide this loan on an interest free basis and the loan is repayable on demand.

Ambika Investments Limited (Registered number: 08765118)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

9. | RELATED PARTY DISCLOSURES

| As of 31 December 2024, Ambika Investments Ltd owed £2,668,000 to its shareholders. These loans have been provided on an interest free basis, with £2,668,000 of the total loans to be payable after more than one year. Hence, this amount is reflected accordingly in their respective loan accounts in credit balances, which is shown under Creditors due after more than one year.

| Additionally, Ambika Investments Ltd also owed £1,399,920 to its related company, Chamilion Holding BV. This outstanding amount has not been discounted to its present value under 11.13A FRED 67.

| During the year ended 31 December 2024, Ambika Investments Ltd received an interest free loan of £195,000 from its subsidiary company, Blue Alpine Trading Ltd. This loan is repayable on demand and is shown as part of Other creditors under Creditors falling due within one year.