REGISTERED NUMBER: 13269682 (England and Wales)

AMRATJIVAN LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Pandit

Mrs P Pandit

REGISTERED OFFICE:

2nd Floor, One Hobbs House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

13269682 (England and Wales)

ACCOUNTANTS:

KHI Albury Limited

2nd Floor, One Hobbs House,

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Tangible assets

4

3,669

7,337

Investment property

5

574,378

574,378

578,047

581,715

CURRENT ASSETS

Cash at bank

32,386

32,836

CREDITORS

Amounts falling due within one year

6

173,963

174,209

NET CURRENT LIABILITIES

(141,577

)

(141,373

)

TOTAL ASSETS LESS CURRENT LIABILITIES

436,470

440,342

CREDITORS

Amounts falling due after more than one year

7

384,508

384,508

NET ASSETS

51,962

55,834

CAPITAL AND RESERVES

Called up share capital

9

400

400

Retained earnings

10

51,562

55,434

SHAREHOLDERS' FUNDS

51,962

55,834

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 directors acknowledge their 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 Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

P J Pandit - Director

1.	STATUTORY INFORMATION

Amratjivan 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures and Fittings - Straight line over 5 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

The investment property values are reviewed regularly and they are also regularly maintained to a high standard with any associated costs being written off to the profit and loss account in the year in which the costs incurred.

As a result, no depreciation is provided in respect of investment properties; this constitutes a departure from the statutory rules requiring fixed assets to be depreciated over their useful economic lives and is necessary to give a true and fair view.

Depreciation is only one of the many factors reflected in the review and the amount which might otherwise have been shown cannot be separately identified or quantified.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

18,342

DEPRECIATION

At 1 April 2024

11,005

Charge for year

3,668

At 31 March 2025

14,673

NET BOOK VALUE

At 31 March 2025

3,669

At 31 March 2024

7,337

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

574,378

NET BOOK VALUE

At 31 March 2025

574,378

At 31 March 2024

574,378

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to associates

53,000

53,000

Taxation and social security

187

2,885

Other creditors

120,776

118,324

173,963

174,209

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

384,508

384,508

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more than 5 years

384,508

384,508

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other Loans

384,508

384,508

Other Loans are secured by way of a fixed charge over the investment property.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

A Ordinary

£1

100

100

100

B Ordinary

£1

100

100

100

C Ordinary

£1

100

100

100

D Ordinary

£1

100

100

400

400

All ordinary shares rank Pari Passu.

10.

RESERVES

Retained

earnings

£

At 1 April 2024

55,434

Deficit for the year

(2,872

)

Dividends

(1,000

)

At 31 March 2025

51,562

11.	RELATED PARTY DISCLOSURES

At the period-end date, included within creditors, amounts falling due within one year, is an amount of £53,000 (2024: -£53,000) owed to Novapharma Limited, a company in which Mrs P Pandit is a director.

This amount is unsecured, interest-free and repayable on demand.

At the period-end date, included within Other Creditors, amounts falling due within one year, is an amount of £61,712 (2024: £60,183) owed to the director Mr P J Pandit.

At the period-end date, included within Other Creditors, amounts falling due within one year, is an amount of £56,774 (2024: £55,974) owed to the director Mrs P Pandit.

These amounts are unsecured, interest-free and payable on demand.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr P J Pandit and Mrs P Pandit.