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Company registration number: 12835534
Sikraft Infotech (Nuclear Energy) Limited
Unaudited filleted financial statements
31 March 2025
Sikraft Infotech (Nuclear Energy) Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Sikraft Infotech (Nuclear Energy) Limited
Directors and other information

| Director | Manoj Arun Mandre
| Company number | 12835534
| Registered office | Maruti House
|  | 1st Floor
|  | 369 Station Road
|  | Harrow
|  | HA1 2AW
| Accountants | SRV Delson
|  | Maruti House
|  | 1st Floor, 369 Station Road
|  | Harrow
|  | HA1 2AW

| Bankers | ICICI Bank Plc
|  | One Thomas More Square
|  | London
|  | E1W 1YN

Sikraft Infotech (Nuclear Energy) Limited
Statement of financial position
31 March 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 281,065 |  |  |  | 572,743 |  |
Cash at bank and in hand |  |  | 1,795,472 |  |  |  | 1,243,283 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 2,076,537 |  |  |  | 1,816,026 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 574,347) |  |  |  | ( 763,197) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 1,502,190 |  |  |  | 1,052,829
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1,502,190 |  |  |  | 1,052,829
Accruals and deferred income |  |  |  |  | ( 10,670) |  |  |  | ( 10,670)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 1,491,520 |  |  |  | 1,042,159
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  | 100 |  |  |  | 100
Profit and loss account |  | 10 |  |  | 1,491,420 |  |  |  | 1,042,059
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 1,491,520 |  |  |  | 1,042,159
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 01 August 2025 , and are signed on behalf of the board by:
Manoj Arun Mandre
Director
Company registration number: 12835534
Sikraft Infotech (Nuclear Energy) Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Maruti House, 1st Floor, 369 Station Road, Harrow, HA1 2AW.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
In preparing the financial statements the director has taken into account all the information that could reasonably be expected to be available together with their continued support The company is dependent on the availability of orders and the current financial conditions around the world are having significant impact upon signing new contracts and the conditions remain challenging. The company is in negotiation of a number of contracts and the board consider that the company will have sufficient confirmed future contracts to maintain its profitability. The director has reasonable expectations and adequate resources that the company will be able to continue in operations and meet its liabilities as they fall due.On this basis the financial statements have been prepared by using the going concern basis of accounting because there are no material uncertainties related to events and conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).
5. Tax on profit
Major components of tax expense

|  |  | 2025 | 2024
|  |  | £ | £
| Current tax: |  |  |
| UK current tax expense |  | 149,787 | 162,382
|  |  | _______ | _______
| Tax on profit |  | 149,787 | 162,382
|  |  | _______ | _______

Reconciliation of tax expense
The tax assessed on the profit for the year is the same as (2024: the same as) the standard rate of corporation tax in the UK of 25.00 % (2024: 25.00%).
Profit multiplied by rate of tax 149,787 162,382
_______ | _______ |
6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 254,482 | 570,565
| Other debtors |  | 26,583 | 2,178
|  |  | _______ | _______
|  |  | 281,065 | 572,743
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 370,245 | 548,378
| Corporation tax |  | 149,787 | 162,382
| Social security and other taxes |  | 52,396 | 51,093
| Other creditors |  | 1,919 | 1,344
|  |  | _______ | _______
|  |  | 574,347 | 763,197
|  |  | _______ | _______

8. Financial instruments
Financial instruments shown on the statement of Financial Position include cash and cash equivalent, borrowings and accruals. The particular recognition methods adopted are disclosed in the individual policy statements associated with each item.
9. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares of £ 1.00 each |  | 100 |  | 100 |  | 100 |  | 100
|  |  | _______ |  | _______ |  | _______ |  | _______

Called-up share capital represents the nominal value of shares that have been issued.
10. Reserves
The profit & loss reserve includes all current and prior year's retained profits and losses
11. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | 2025 | 2024 | 2025 | 2024
|  | £ | £ | £ | £
| Sikraft Infotech Private Limited | ( 5,698) | 2,350 | ( 15,225) | ( 9,527)
| SARL Sikraft Infotech | 183,832 | 345,016 | ( 355,020) | ( 538,852)
|  | _______ | _______ | _______ | _______

During the year, the company received services from SARL Sikraft Infotech totaling £847,300, and from Sikraft Infotech Private Limited in the amount of £66,379.In addition, director remuneration of £39,478 was paid to Manoj Mandre.
12. Controlling party
During the period the company was controlled by the director, Mr M. Mandre
13. Ultimate holding company
The ultimate holding company is Sikraft Infotech Private Limited, a company incorporated in India.