REGISTERED NUMBER: 12094659 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Sameer&Shivani Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr Sameer Satish Patel

Dr Shivani Indrakant Patel

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

12094659 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

4,397

1,058

Investments

5

2,390,036

2,618,811

2,394,433

2,619,869

CURRENT ASSETS

Debtors

6

1,458,988

591,520

Cash at bank and in hand

9,158

18,042

1,468,146

609,562

CREDITORS

Amounts falling due within one year

7

2,424,318

1,811,555

NET CURRENT LIABILITIES

(956,172

)

(1,201,993

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,438,261

1,417,876

PROVISIONS FOR LIABILITIES

2,797

25,583

NET ASSETS

1,435,464

1,392,293

CAPITAL AND RESERVES

Called up share capital

8

2

2

Fair value reserve

9

5,093

75,955

Retained earnings

9

1,430,369

1,316,336

SHAREHOLDERS' FUNDS

1,435,464

1,392,293

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 22nd December 2025 and were signed on its behalf by:

Dr Sameer Satish Patel - Director

1.	STATUTORY INFORMATION

Sameer&Shivani Holdings 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 as modified by the revaluation of certain assets.

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

-

25% on cost

Computer equipment

-

25% on 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st April 2024

1,461

2,632

4,093

Additions

-

4,613

4,613

At 31st March 2025

1,461

7,245

8,706

DEPRECIATION

At 1st April 2024

525

2,510

3,035

Charge for year

365

909

1,274

At 31st March 2025

890

3,419

4,309

NET BOOK VALUE

At 31st March 2025

571

3,826

4,397

At 31st March 2024

936

122

1,058

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st April 2024

2,618,811

Additions

50,708

Disposals

(185,000

)

Revaluations

(94,483

)

At 31st March 2025

2,390,036

NET BOOK VALUE

At 31st March 2025

2,390,036

At 31st March 2024

2,618,811

Cost or valuation at 31st March 2025 is represented by:

Other

investments

£

Valuation in 2022

(10,015

)

Valuation in 2023

6,214

Valuation in 2024

105,075

Valuation in 2025

(94,483

)

Cost

2,383,245

2,390,036

If investments had not been revalued they would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

2,383,245

2,517,537

All investments were valued on an open market basis on 31st March 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

1,454,624

587,730

Tax

270

270

Prepayments

4,094

3,520

1,458,988

591,520

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

73,423

77,439

Social security and other taxes

3,080

1,637

Other creditors

1,528,438

1,700,483

Directors' current accounts

817,199

29,920

Accrued expenses

2,178

2,076

2,424,318

1,811,555

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1st April 2024

1,316,336

75,955

1,392,291

Profit for the year

44,171

44,171

Dividends

(1,000

)

(1,000

)

Assets revalued in period

70,862

(70,862

)

-

At 31st March 2025

1,430,369

5,093

1,435,462