IRIS Accounts Production v25.3.0.601 14715587 Board of Directors 1.4.24 31.3.25 31.3.25 23.10.25 0 0 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14715587 2024-03-31 14715587 2025-03-31 14715587 2024-04-01 2025-03-31 14715587 2023-03-07 14715587 2023-03-08 2024-03-31 14715587 2024-03-31 14715587 ns15:EnglandWales 2024-04-01 2025-03-31 14715587 ns14:PoundSterling 2024-04-01 2025-03-31 14715587 ns10:Director1 2024-04-01 2025-03-31 14715587 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14715587 ns10:SmallEntities 2024-04-01 2025-03-31 14715587 ns10:Audited 2024-04-01 2025-03-31 14715587 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 14715587 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14715587 ns10:FullAccounts 2024-04-01 2025-03-31 14715587 ns10:Director3 2024-04-01 2025-03-31 14715587 ns10:CompanySecretary1 2024-04-01 2025-03-31 14715587 ns10:RegisteredOffice 2024-04-01 2025-03-31 14715587 ns5:CurrentFinancialInstruments 2025-03-31 14715587 ns5:CurrentFinancialInstruments 2024-03-31 14715587 ns5:ShareCapital 2025-03-31 14715587 ns5:ShareCapital 2024-03-31 14715587 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 14715587 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 14715587 ns5:Non-currentFinancialInstruments 2025-03-31 14715587 ns5:Non-currentFinancialInstruments 2024-03-31

REGISTERED NUMBER: 14715587 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2025 |

| FOR |

| MODI ILLVA UK PRIVATE LIMITED |

MODI ILLVA UK PRIVATE LIMITED (REGISTERED NUMBER: 14715587) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| MODI ILLVA UK PRIVATE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTORS: | U K Modi

| M G Ferrari

| SECRETARY: | A P C Fox

| REGISTERED OFFICE: | 83 Cambridge Street

| Pimlico

| London

| SW1V 4PS

| REGISTERED NUMBER: | 14715587 (England and Wales)

| AUDITORS: | IG Accounting & Auditing Limited

| Chartered Certified Accountants

| & Registered Auditors

| 90 Sutherland Avenue

| Welling

| DA16 2NP

MODI ILLVA UK PRIVATE LIMITED (REGISTERED NUMBER: 14715587) |

BALANCE SHEET

31ST MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 5,023,096 |  | - |  |

Debtors | 4 | 1,582,881 |  | 2,756,283 |  |

Prepayments and accrued income | 1,514 |  | - |  |

Cash at bank | 4,437 |  | 54,250 |  |

6,611,928 |  | 2,810,533 |  |

CREDITORS

Amounts falling due within one year | 5 | 42,848 |  | 11,000 |  |

NET CURRENT ASSETS | 6,569,080 |  | 2,799,533 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,569,080 |  | 2,799,533 |  |

CAPITAL AND RESERVES

Called up share capital | 6,550,100 |  | 2,800,100 |  |

Retained earnings | 18,980 |  | (567 | ) |

6,569,080 |  | 2,799,533 |  |

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 23rd October 2025 and were signed on its behalf by:

U K Modi - Director

MODI ILLVA UK PRIVATE LIMITED (REGISTERED NUMBER: 14715587) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| Modi Illva UK Private Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Stocks

| Stocks are stated at the lower of cost and net realisable value. Cost comprises all costs of purchase, costs of conversion, and other costs incurred in bringing the stocks to their present location and condition. For maturing spirits, cost includes not only the purchase price and import duties (where not recoverable) but also bonded warehousing and handling charges, to the extent that such costs are directly attributable to the maturation process. As the maturation period is essential to achieving the finished condition of the product, these warehousing costs are considered part of the cost of conversion.

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

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

4. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| VAT | 2,000 |  | - |  |

MODI ILLVA UK PRIVATE LIMITED (REGISTERED NUMBER: 14715587) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

4. | DEBTORS - continued

2025 | 2024 |

£ | £ |

| Amounts falling due after more than one year:

| Loan | 1,535,000 |  | 2,745,000 |  |

| Accrued interest | 45,881 |  | 11,283 |  |

1,580,881 |  | 2,756,283 |  |

| Aggregate amounts | 1,582,881 |  | 2,756,283 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Tax | 4,586 |  | - |  |

| Accrued expenses | 38,262 |  | 11,000 |  |

42,848 |  | 11,000 |  |

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Indra Raj Giri ACA (Senior Statutory Auditor)

| for and on behalf of IG Accounting & Auditing Limited

7. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Modi Illva India Private Limited, a company incorporated in India. There is no party with overall control of Modi Illva India Private Limited.