SUDIVYA LTD - Accounts

SUDIVYA LTD
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

SUDIVYA LTD Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. JK ACCOUNTANTS 31 March 2025 .................................................... JK ACCOUNTANTS 10 Woodbine Place Wanstead London E11 2RH 23 December 2025 1

SUDIVYA LTD
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
JK ACCOUNTANTS
31 March 2025

....................................................

JK ACCOUNTANTS
10 Woodbine Place
Wanstead
London
E11 2RH
23 December 2025

1

SUDIVYA LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	31,351	31,351
		31,351	31,351
Current assets
Stocks		55,500	57,500
Debtors: amounts falling due within one year		2,781	0
Cash at bank and in hand		37,037	44,109
		95,318	101,609
Creditors: amount falling due within one year		(67,754)	(76,737)
Net current assets		27,564	24,872

Total assets less current liabilities		58,915	56,223
Net assets		58,915	56,223

Capital and reserves
Called up share capital	5	50,001	49,634
Profit and loss account		8,914	6,589
Shareholders' funds		58,915	56,223

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 23 December 2025 and were signed by:

-------------------------------
Divya PANDILLA
Director

2

SUDIVYA LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

SUDIVYA LTD is a private company, limited by shares, registered in England and Wales, registration number 08176963, registration address 16 Berkeley Close, Birchgrove, Swansea, Wales, SA7 9NP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

6.67 Years Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 7 (2024 : 6).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	31,351	31,351
Additions	-	-
Disposals	-	-
At 31 March 2025	31,351	31,351
Net book values
At 31 March 2025	31,351	31,351
At 31 March 2024	31,351	31,351

4.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2024	3,037	3,037
Additions	-	-
Disposals	-	-
At 31 March 2025	3,037	3,037
Depreciation
At 01 April 2024	3,037	3,037
Charge for year	-	-
On disposals	-	-
At 31 March 2025	3,037	3,037
Net book values
Closing balance as at 31 March 2025	-	-
Opening balance as at 01 April 2024	-	-

5.

Share Capital

Authorised
50,001 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
50,001 Class A shares of £1.00 each	50,001		50,001
	50,001		50,001

Directors Investments into the company were converted into Equity within the year after relevant documents were filed at Companies House. At the end of the accounting year 100% of the share capital of £50,001 was owned by Ms Divya Pandilla

3

Registered Number: 08176963
England and Wales
SUDIVYA LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025