REGISTERED NUMBER: 09490756 (England and Wales)

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ECLERX INVESTMENTS (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Malik

REGISTERED OFFICE:

4 Red Lion Court

Alexandra Road

Hounslow

Middlesex

TW3 1JS

REGISTERED NUMBER:

09490756 (England and Wales)

SENIOR STATUTORY AUDITOR:

Dipak Patel

AUDITORS:

Parker Lloyd

Chartered Accountants and Statutory Auditors

11 Old Court House

Old Court Place

London

W8 4PD

FIXED ASSETS

Investments

4

13,014,264

13,012,302

CURRENT ASSETS

Debtors

5

28,427

13,397

Cash at bank

1,527,079

1,625,605

1,555,506

1,639,002

CREDITORS

Amounts falling due within one year

6

3,398

3,270

NET CURRENT ASSETS

1,552,108

1,635,732

TOTAL ASSETS LESS CURRENT LIABILITIES

14,566,372

14,648,034

CAPITAL AND RESERVES

Called up share capital

13,523,317

13,523,317

Retained earnings

1,043,055

1,124,717

SHAREHOLDERS' FUNDS

14,566,372

14,648,034

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 December 2025 and were signed by:

A Malik - Director

1.	STATUTORY INFORMATION

Eclerx Investments (UK) 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

13,012,302

Additions

1,962

At 31 March 2025

13,014,264

NET BOOK VALUE

At 31 March 2025

13,014,264

At 31 March 2024

13,012,302

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

28,427

-

Amounts owed by group undertakings

-

13,397

28,427

13,397

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

88

Taxation and social security

69

69

Other creditors

3,329

3,113

3,398

3,270

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Dipak Patel (Senior Statutory Auditor)

for and on behalf of Parker Lloyd

8.	RELATED PARTY DISCLOSURES

Clerx Switzerland SA - Expenses incurred by Company for subsidiary £NIL [2024 - £11,682]

9.	ULTIMATE PARENT COMPANY

eClerx Services Limited

Sonawala Building

1st Floor, 29 Bank Street

Fort, Mumbai 400 023

Maharashtra, India.