REGISTERED NUMBER: 14713543 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Sierraindia Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs C L Emson

Dr C R I Emson

REGISTERED OFFICE:

C/o Holtram Tlpi Ltd Trident House

Trident Business Park

Didcot

United Kingdom

OX11 7HJ

REGISTERED NUMBER:

14713543 (England and Wales)

FIXED ASSETS

Tangible assets

4

159,058

-

Investments

5

42

42

Investment property

6

415,706

415,706

574,806

415,748

CURRENT ASSETS

Cash at bank

1,575

2,141

NET CURRENT ASSETS

1,575

2,141

TOTAL ASSETS LESS CURRENT LIABILITIES

576,381

417,889

CREDITORS

Amounts falling due after more than one year

7

301,425

258,425

NET ASSETS

274,956

159,464

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

274,946

159,454

SHAREHOLDERS' FUNDS

274,956

159,464

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 directors acknowledge their 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.

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 Board of Directors and authorised for issue on 6 October 2025 and were signed on its behalf by:

Mrs C L Emson - Director

1.	STATUTORY INFORMATION

Sierraindia Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

Straight line over 20 years

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

167,430

At 31 March 2025

167,430

DEPRECIATION

Charge for year

8,372

At 31 March 2025

8,372

NET BOOK VALUE

At 31 March 2025

159,058

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

42

NET BOOK VALUE

At 31 March 2025

42

At 31 March 2024

42

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

415,706

NET BOOK VALUE

At 31 March 2025

415,706

At 31 March 2024

415,706

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

301,425

258,425