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REGISTERED NUMBER: 08021483 (England and Wales)















SV London Limited

Unaudited Financial Statements for the Year Ended 31 March 2025






SV London Limited (Registered number: 08021483)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SV London Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: M S Shah





REGISTERED OFFICE: 2nd Floor
1 Bell Street
London
NW1 5BY





REGISTERED NUMBER: 08021483 (England and Wales)





ACCOUNTANTS: DSJ Partners (UK) Limited
2nd Floor
1 Bell Street
London
NW1 5BY

SV London Limited (Registered number: 08021483)

Balance Sheet
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Intangible assets 4 3,000 6,000
Tangible assets 5 180,494 82,049
183,494 88,049

CURRENT ASSETS
Stocks 332,551 297,260
Debtors 6 455,184 394,646
Investments 7 255,000 330,000
Cash at bank and in hand 1,067,348 1,101,095
2,110,083 2,123,001
CREDITORS
Amounts falling due within one year 8 (1,908,815 ) (1,713,939 )
NET CURRENT ASSETS 201,268 409,062
TOTAL ASSETS LESS CURRENT LIABILITIES 384,762 497,111

PROVISIONS FOR LIABILITIES (28,905 ) (4,439 )
NET ASSETS 355,857 492,672

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 355,757 492,572
SHAREHOLDERS' FUNDS 355,857 492,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SV London Limited (Registered number: 08021483)

Balance Sheet - continued
31 March 2025


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 director and authorised for issue on 18 November 2025 and were signed by:





M S Shah - Director


SV London Limited (Registered number: 08021483)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

SV London 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.

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.

Significant judgements and estimates
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions

The Company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

The charge in respect of periodic depreciation is derived after determining an estimate of an asset's expected useful life and the expected residual value at the end of its life. Increasing an asset's expected life or its residual value would result in a reduced depreciation charge in the income statement.

There were no significant judgements exercised by the Director in the preparation of the Financial Statements.

Turnover
Turnover represents amount earned net of value added tax for goods and services provided during the year.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - straight line over life of lease
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

SV London Limited (Registered number: 08021483)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued

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, in full, to all of its financial instruments.

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument, and are offset only when the company currently has a legally enforceable right to set off the recognised amounts and intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets

Trade debtors

Trade debtors which are receivable within one year and which do not constitute a financing transaction are initially measured at the transaction price. Trade debtors are subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses.

Where the arrangement with a trade debtor constitutes a financing transaction, the debtor is initially and subsequently measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

A provision for impairment of trade debtors is established when there is objective evidence that the amounts due will not be collected according to the original terms of the contract. Impairment losses are recognised in profit or loss for the excess of the carrying value of the trade debtor over the present value of the future cash flows discounted using the original effective interest rate. Subsequent reversals of an impairment loss that objectively relate to an event occurring after the impairment loss was recognised, are recognised immediately in profit or loss.

Financial liabilities and equity

Financial instruments are classified as liabilities and equity instruments according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Equity instruments

Financial instruments classified as equity instruments are recorded at the fair value of the cash or other resources received or receivable, net of direct costs of issuing the equity instruments.

Trade creditors

Trade creditors payable within one year that do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

Where the arrangement with a trade creditor constitutes a financing transaction, the creditor is initially and subsequently measured at the present value of future payments discounted at a market rate of interest for a similar instrument.

Derecognition of financial assets and liabilities

A financial asset is derecognised only when the contractual rights to cash flows expire or are settled, or substantially all the risks and rewards of ownership are transferred to another party, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. A financial liability (or part thereof) is derecognised when the obligation specified in the contract is discharged, cancelled or expires.


SV London Limited (Registered number: 08021483)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 91 (2024 - 89 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 15,000
AMORTISATION
At 1 April 2024 9,000
Charge for year 3,000
At 31 March 2025 12,000
NET BOOK VALUE
At 31 March 2025 3,000
At 31 March 2024 6,000

SV London Limited (Registered number: 08021483)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024 103,303 84,386 187,689
Additions 16,806 136,397 153,203
At 31 March 2025 120,109 220,783 340,892
DEPRECIATION
At 1 April 2024 39,014 66,626 105,640
Charge for year 16,219 38,539 54,758
At 31 March 2025 55,233 105,165 160,398
NET BOOK VALUE
At 31 March 2025 64,876 115,618 180,494
At 31 March 2024 64,289 17,760 82,049

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 455,184 394,646

7. CURRENT ASSET INVESTMENTS
2025 2024
£    £   
Other 255,000 330,000

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 43,083 34,177
Taxation and social security 246,850 258,147
Other creditors 1,618,882 1,421,615
1,908,815 1,713,939

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 1,332,415 978,485
Between one and five years 2,620,865 1,959,792
In more than five years 155,379 87,875
4,108,659 3,026,152

SV London Limited (Registered number: 08021483)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


10. ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is SV London Holdings Limited, a company incorporated in England and Wales.Its registered office is 1 Bell Street, London, NW1 5BY. There is no controlling party of SV London Holdings Limited. Consolidated financial statements are not prepared for the parent company as no obligation to do so.