APEEJAY LONDON LIMITED

Company Registration Number:
02557108 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

APEEJAY LONDON LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

APEEJAY LONDON LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 45 492
Investments: 4 3,000 3,000
Total fixed assets: 3,045 3,492
Current assets
Debtors: 5 1,305,773 1,268,371
Cash at bank and in hand: 2,000,000
Total current assets: 3,305,773 1,268,371
Creditors: amounts falling due within one year: 6 (526,837) (488,107)
Net current assets (liabilities): 2,778,936 780,264
Total assets less current liabilities: 2,781,981 783,756
Total net assets (liabilities): 2,781,981 783,756
Capital and reserves
Called up share capital: 2,010,000 10,000
Profit and loss account: 771,981 773,756
Shareholders funds: 2,781,981 783,756

The notes form part of these financial statements

APEEJAY LONDON LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 14 October 2025
and signed on behalf of the board by:

Name: Ms P Paul
Status: Director

The notes form part of these financial statements

APEEJAY LONDON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net deprecation and any impairment losses. Depreciation is recognised to write off the cost or valuation of assets less their residual value over their useful lives on the following basis: Fixtures and fittings 25% p.a. on a straight line basis Computers 25% p.a. on a straight line basis. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss account.

APEEJAY LONDON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 3 3

APEEJAY LONDON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 164,445
At 31 March 2025 164,445
Depreciation
At 01 April 2024 163,953
Charge for year 447
At 31 March 2025 164,400
Net book value
At 31 March 2025 45
At 31 March 2024 492

APEEJAY LONDON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Fixed investments

Interest in subsidiaries, associates and jointly controlled entities are initially measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit or loss account.

APEEJAY LONDON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Debtors

2025 2024
££
Debtors due after more than one year: 1,305,773 1,268,371

APEEJAY LONDON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Creditors: amounts falling due within one year note

2025 2024 £ £ Trade creditors 30,928 72,396 Amount owed to group undertakings 0 1171 Taxation and social security 2,610 5,666 Deferred Income 199,644 199,644 Other creditors 292,147 171,432 Accruals 1,508 37,798 Total 526,838 488,107

APEEJAY LONDON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

7. Related party transactions

Name of the related party: Empire Plantations and Investment Limited
Relationship:
A company under common control
Description of the Transaction: The above balances were, and are, interest free and repayable on demand
£
Balance at 01 April 2024 337,904
Balance at 31 March 2025 337,904
Name of the related party: Singlo Holdings Limited
Relationship:
A company under common control
Description of the Transaction: The above balances were, and are, interest free and repayable on demand
£
Balance at 01 April 2024 22,744
Balance at 31 March 2025 22,744
Name of the related party: Surrendra Holdings Limited Inc
Relationship:
Ultimate parent company
Description of the Transaction: The above balances were, and are, interest free and repayable on demand
£
Balance at 01 April 2024 462,862
Balance at 31 March 2025 462,862
Name of the related party: Assam Frontier Tea Company Limited
Relationship:
A company under common control
Description of the Transaction: The above balances were, and are, interest free and repayable on demand
£
Balance at 01 April 2024 40
Balance at 31 March 2025 40
Name of the related party: Assam Frontier Services Limited
Relationship:
A company under common control
Description of the Transaction: The above balances were, and are, interest free and repayable on demand
£
Balance at 01 April 2024 40
Balance at 31 March 2025 40
Name of the related party: Apeejay Shipping Agency Limited
Relationship:
A company under common control
Description of the Transaction: The above balances were, and are, interest free and repayable on demand
£
Balance at 01 April 2024 671,285
Balance at 31 March 2025 671,285

All the above balances were, and are, interest free and repayable on demand.