SURRENDRA INVESTMENTS LIMITED

Company Registration Number:
02736780 (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

SURRENDRA INVESTMENTS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

SURRENDRA INVESTMENTS LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Investments: 3 3,175,102 1,175,102
Total fixed assets: 3,175,102 1,175,102
Current assets
Cash at bank and in hand: 184 184
Total current assets: 184 184
Creditors: amounts falling due within one year: 4 (18,984,845) (18,969,480)
Net current assets (liabilities): (18,984,661) (18,969,296)
Total assets less current liabilities: (15,809,559) (17,794,194)
Total net assets (liabilities): (15,809,559) (17,794,194)
Capital and reserves
Called up share capital: 2,000,100 100
Share premium account: 10,000 10,000
Profit and loss account: (17,819,659) (17,804,294)
Shareholders funds: (15,809,559) (17,794,194)

The notes form part of these financial statements

SURRENDRA INVESTMENTS 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

SURRENDRA INVESTMENTS 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

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 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.

Other accounting policies

Going concern The company has net liabilities of £15,809,559 (2024: £17,794,194) predominantly in relation to loans due to its parent. The parent company has stated that it does not seek repayment of its loans to the company until it is in a position to repay them. They have also provided undertakings to support the company for 12months after signing of the financial statements.

SURRENDRA INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 0 0

SURRENDRA INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. 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.

SURRENDRA INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Creditors: amounts falling due within one year note

2025 2024 £ £ Amounts owed to group 1,175,100 1,175,100 undertakings Taxation and social security 540 540 Other creditors 17,809,205 17,793,841 Total 18,984,845 18,969,480

SURRENDRA INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Related party transactions

Name of the related party: Assam Frontier Tea Company Limited
Relationship:
A company under common control
Description of the Transaction: The above amounts were, and are, interest free and repayable on demand.
£
Balance at 01 April 2024 1,175,000
Balance at 31 March 2025 1,175,000
Name of the related party: Surrendra Holdings Limited Inc
Relationship:
Parent company
Description of the Transaction: Included in these amounts are a loan of USD 10million, of which USD 5.5million attracts interest at LIBOR plus 1% per annum and USD 4.5million is interest free. Interest payable of £245,806(2024:£270,826) was charged in relation to the year ending 31 March 2025, with total accrued interest payable amounting to £3,238,400(2024:£3,058,621). The remaining balances owed of £6,814,658( 2024: £6,814,658) are interest free and repayable on demand.
£
Balance at 01 April 2024 17,739,842
Balance at 31 March 2025 17,809,205