Sundaram Holdings Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 12435668

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		925,929		797,379

			925,929		797,379
CURRENT ASSETS
Debtors	5	210,084		-
Cash at bank and in hand		148,527		419,519

		358,611		419,519
Creditors: Amounts Falling Due Within One Year	6	(9,202 )		(16,454 )

NET CURRENT ASSETS (LIABILITIES)			349,409		403,065

TOTAL ASSETS LESS CURRENT LIABILITIES			1,275,338		1,200,444

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,387 )		-

NET ASSETS			1,266,951		1,200,444

CAPITAL AND RESERVES
Called up share capital	7		100		100
Other reserves			35,579		2,029
Income Statement			1,231,272		1,198,315

SHAREHOLDERS' FUNDS			1,266,951		1,200,444

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Sundaram Holdings Limited

Statement of Financial Position (continued)

As At 31 March 2025

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

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Dr V Sundaram

Director

23/11/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Sundaram Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12435668 . The registered office is C/O Goldwyns London LLP, No.1 Royal Exchange, London, EC3V 3DG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The directors have considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged his financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Financial Instruments

The company only enters into basic financial transactions that result in the recoginition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other parties, loans to related parties and investments in non- puttable ordinary shares.

2.4. Fixed asset Investments

Fair value measurement of financial instruments

Investments – As the company’s business is investing in financial assets with a view to profiting from their total return in the form of increases in fair value, financial assets are designated as held at fair value through profit or loss in accordance with FRS 102 Section 11: ‘Basic Financial Instruments.’ The investments of the company are managed and evaluated on a fair value basis in accordance with its investment strategy, and information about the investments is provided on this basis to the board.

Investments held at fair value through profit or loss are initially recognised at fair value. After initial recognition, these continue to be measured at fair value, which for quoted investments is either the bid price or the last traded price depending on the convention of the exchange on which the investment is listed. Gains or losses on investments are recognised in the Profit and Loss Account. Purchases and sales of the financial assets are recognised on the trade date, being the date which the company commits to purchase or sell the assets.

2.5. 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.

2.6. Critical Accounting Judgements And Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the year in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the year end.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

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Sundaram Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Investments

	Listed	Unlisted	Total
	£	£	£
Cost
As at 1 April 2024	797,279	100	797,379
Additions	95,000	-	95,000
Revaluations	33,550	-	33,550

As at 31 March 2025	925,829	100	925,929

Provision
As at 1 April 2024	-	-	-

As at 31 March 2025	-	-	-

Net Book Value
As at 31 March 2025	925,829	100	925,929

As at 1 April 2024	797,279	100	797,379

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	210,084	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	9,202	16,454

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

The nominal value of each share is £1 and as at the year end there are 55 Ordinary A shares, 25 Ordinary B shares and 20 Ordinary C shares in issue.

8. Related Party Transactions

The amount owed by Sundaram Property Limited, a fully owned subsidiary of the company, totalled £210,084 as at the year-end, which is a current asset, interest free and repayable on demand.

As at the year end, the company owed it's shareholders £4,307. This amount is a current liability, is interest free and repayable on demand.

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