Company Registration No. 14019880 (England and Wales)
S SRIKRISHNA LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
S SRIKRISHNA LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
S SRIKRISHNA LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
626,008
411,623
Current assets
Debtors
4
21,872
31,426
Cash at bank and in hand
63,312
36,835
85,184
68,261
Creditors: amounts falling due within one year
5
(92,207)
(74,268)
Net current liabilities
(7,023)
(6,007)
Total assets less current liabilities
618,985
405,616
Provisions for liabilities
(7,878)
(10,743)
Net assets
611,107
394,873
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
611,007
394,773
Total equity
611,107
394,873

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

S SRIKRISHNA LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 17 October 2025
Dr. S Srikrishna
Director
Company registration number 14019880 (England and Wales)
S SRIKRISHNA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

S Srikrishna Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lynton House, 7-12 Tavistock Square, London, WC1H 9BQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Transaction costs are expensed to profit or loss as incurred.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

S SRIKRISHNA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

S SRIKRISHNA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Fixed asset investments
2025
2024
£
£
Other investments other than loans
626,008
411,623
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 May 2024
411,623
Additions
225,844
Valuation changes
(11,459)
At 30 April 2025
626,008
Carrying amount
At 30 April 2025
626,008
At 30 April 2024
411,623
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
21,872
31,426
S SRIKRISHNA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
82,458
64,789
Other creditors
9,749
9,479
92,207
74,268
6
Reserves

Called up share capital - This represents the nominal value of the shares that have been issued.

Profit and loss account - This reserve record retained earnings and accumulated losses.

Within the profit and loss account are non distributable reserve relating to the revaluation of the investment s less deferred tax provision amounting to £ 23,634 (2024: £32,228).

2025-04-30 2024-05-01 false false false 17 October 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Dr. Sushma Srikrishna 14019880 2024-05-01 2025-04-30 14019880 2025-04-30 14019880 2024-04-30 14019880 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 14019880 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 14019880 core:CurrentFinancialInstruments 2025-04-30 14019880 core:CurrentFinancialInstruments 2024-04-30 14019880 core:ShareCapital 2025-04-30 14019880 core:ShareCapital 2024-04-30 14019880 core:RetainedEarningsAccumulatedLosses 2025-04-30 14019880 core:RetainedEarningsAccumulatedLosses 2024-04-30 14019880 bus:Director1 2024-05-01 2025-04-30 14019880 2023-05-01 2024-04-30 14019880 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14019880 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14019880 bus:FRS102 2024-05-01 2025-04-30 14019880 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 14019880 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP