REGISTERED NUMBER: 09363019 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

SHIVSHAKTI NIVAS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C Patel

SECRETARY:

REGISTERED OFFICE:

44 Portland Avenue

New Malden

Surrey

KT3 6AY

REGISTERED NUMBER:

09363019 (England and Wales)

ACCOUNTANTS:

Ace Associates (UK) Limited T/A Ace Accountants

44 Hartford Avenue

Kenton

Middlesex

HA3 8SY

FIXED ASSETS

Intangible assets

4

-

8,000

Tangible assets

5

626,857

638,805

626,857

646,805

CURRENT ASSETS

Prepayments and accrued income

936

794

Cash at bank

51,896

6

52,832

800

CREDITORS

Amounts falling due within one year

6

490,701

513,548

NET CURRENT LIABILITIES

(437,869

)

(512,748

)

TOTAL ASSETS LESS CURRENT LIABILITIES

188,988

134,057

CREDITORS

Amounts falling due after more than one year

7

-

19,704

NET ASSETS

188,988

114,353

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

188,888

114,253

188,988

114,353

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 her 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.

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 5 December 2025 and were signed by:

Mrs C Patel - Director

1.	STATUTORY INFORMATION

SHIVSHAKTI NIVAS 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

80,000

AMORTISATION

At 1 April 2024

72,000

Charge for year

8,000

At 31 March 2025

80,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

8,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

689,130

35,557

724,687

Additions

-

938

938

At 31 March 2025

689,130

36,495

725,625

DEPRECIATION

At 1 April 2024

62,025

23,857

85,882

Charge for year

6,892

5,994

12,886

At 31 March 2025

68,917

29,851

98,768

NET BOOK VALUE

At 31 March 2025

620,213

6,644

626,857

At 31 March 2024

627,105

11,700

638,805

Included in cost of land and buildings is freehold land of £ 344,565 (2024 - £ 344,565 ) which is not depreciated.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

33,042

94,469

Trade creditors

(1

)

-

Taxation and social security

23,811

14,068

Other creditors

433,849

405,011

490,701

513,548

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

19,704

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank overdraft

-

15,496

Bank loans

33,042

98,677

33,042

114,173

9.	RELATED PARTY DISCLOSURES

At as 31st March , the company owed £93,497 (2024 £81,079) to director Mrs C P Patel