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Company Registration No. 13811409 (England and Wales)
PATHIVARA LIMITED Unaudited accounts for the year ended 31 December 2024
PATHIVARA LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PATHIVARA LIMITED Company Information for the year ended 31 December 2024
Director
Ujjal Kandel
Company Number
13811409 (England and Wales)
Registered Office
3 WEST HILL ROAD PLYMOUTH PL4 7LE ENGLAND
Accountants
SAAP & Associates Limited Thames House 3 Wellington Street Woolwich London SE18 6NY
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PATHIVARA LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
25,601 
27,734 
Tangible assets
5
5,120 
6,400 
30,721 
34,134 
Current assets
Inventories
17,500 
18,003 
Cash at bank and in hand
4,867 
3,039 
22,367 
21,042 
Creditors: amounts falling due within one year
6
(51,665)
(39,069)
Net current liabilities
(29,298)
(18,027)
Total assets less current liabilities
1,423 
16,107 
Creditors: amounts falling due after more than one year
7
- 
(16,000)
Net assets
1,423 
107 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,323 
7 
Shareholders' funds
1,423 
107 
For the year ending 31 December 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 September 2025 and were signed on its behalf by
Ujjal Kandel Director Company Registration No. 13811409
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PATHIVARA LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
PATHIVARA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13811409. The registered office is 3 WEST HILL ROAD, PLYMOUTH, PL4 7LE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
32,000 
At 31 December 2024
32,000 
Amortisation
At 1 January 2024
4,266 
Charge for the year
2,133 
At 31 December 2024
6,399 
Net book value
At 31 December 2024
25,601 
At 31 December 2023
27,734 
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PATHIVARA LIMITED Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2024
10,000 
At 31 December 2024
10,000 
Depreciation
At 1 January 2024
3,600 
Charge for the year
1,280 
At 31 December 2024
4,880 
Net book value
At 31 December 2024
5,120 
At 31 December 2023
6,400 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
337 
260 
Trade creditors
1,633 
1,605 
Taxes and social security
7,562 
4,960 
Proposed dividends
30,000 
21,000 
Other creditors
2,133 
1,244 
51,665 
39,069 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
- 
3,000 
Loans from directors
- 
13,000 
- 
16,000 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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