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

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

Venkateshwara London Limited is a private company limited by shares incorporated in England and Wales. The registered office is Squire Patton Boggs (UK) LLP (Ref:CSU), 60 London Wall, London, England, EC2M 5TQ.

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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

Rental income is recognised in the period to which it relates.

Stocks consists of property and is stated at the lower of cost and estimated selling price less costs to complete and sell. The cost comprises purchase cost together with associated legal and professional fees. The realisable value is assessed regularly and provision for impairment is considered based on condition, nature of usage and market values, which are judgmental and subject to estimation uncertainty,

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

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.

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.

Basic financial assets, which include debtors and cash and bank balances, are measured cost.

Basic financial liabilities, including creditors and loans from fellow group companies measured at cost and are classified according to the substance of the contractual arrangements entered into.

The company has no contracted employees. The directors received no remuneration from this company in the current or previous year.

An amount of £5,015,759 included within other creditors in the previous year was secured over the property held by the company and by a guarantee from a fellow group company.

During the year 3,685,000 shares were issued at par.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

During the year the company entered into the following transactions with related parties:

Interest of Nil (2024 - £215,920) was payable on a loan due to The Blackburn Rovers Football & Athletic Limited ("BRFC"), a subsidiary of the ultimate parent company. The loan arose from the sale of a property in 2021.

BRFC has entered into a lease to continue to use the property and rent of £356,000 (2024 - £356,000) arose for the period to 31 March 2025.

The company is a subsidiary of Venkateshwara Hatcheries Pvt. Ltd, whose Corporate address is Venkateshwara House, S. No. 114/A/2 Pune-Sinhagad Road, Pune - 411 030, India. This is the ultimate holding company and group accounts are prepared for this company which are available from the registered address. Ultimate control is held by Mrs Anuradha J Desai, Mr B Balaji Rao and Mr B Venkatesh Rao.