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Registered number: 12943075
Lyca Investments Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Lyca Investments Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Lyca Investments Holdings Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 12943075

| 2024 | 2023
--- | --- | ---
| Notes | € | € | € | €
FIXED ASSETS
Investments | 4 |  | 227 |  | 227
|  |  | 227 |  | 227
CURRENT ASSETS
Debtors | 5 | 4,395,999 |  | 4,629,017 |
Cash at bank and in hand |  | 1 |  | 1,690 |
|  | 4,396,000 |  | 4,630,707 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,749,148 ) |  | (4,533,089 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (353,148 ) |  | 97,618
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (352,921 ) |  | 97,845
NET (LIABILITIES)/ASSETS |  |  | (352,921 ) |  | 97,845
CAPITAL AND RESERVES
Called up share capital | 7 |  | 221 |  | 221
Profit and Loss Account |  |  | (353,142 ) |  | 97,624
SHAREHOLDERS' FUNDS |  |  | (352,921) |  | 97,845

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Aiadurai Premananthan Director
23/12/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Lyca Investments Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Lyca Investments Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12943075 . The registered office is 2nd Floor, Walbrook Building, 195 Marsh Wall, London, E14 9SG.
The presentation currency of the financial statements is the Euro (€).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Preparation of consolidated financial statements
The financial statements contain information about Lyca Investments Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.6. Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
2.7. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 2
Page 3
Lyca Investments Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Investments

| Unlisted
--- | ---
| €
Cost or Valuation
As at 1 January 2024 | 464
As at 31 December 2024 | 464
Provision
As at 1 January 2024 | 237
As at 31 December 2024 | 237
Net Book Value
As at 31 December 2024 | 227
As at 1 January 2024 | 227

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| € |  | €
Due within one year
Amounts owed by group undertakings | 4,395,999 |  | 4,629,017

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| € |  | €
Amounts owed to group undertakings | 4,749,148 |  | 4,533,089

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| € |  | €
Allotted, Called up and fully paid | 221 |  | 221

8. Contingent Liabilities
There were no contingent liabilities at either the beginning or end of the financial year.
9. Capital Commitments
As at 31 December 2024, the Company had no capital commitments which had been contracted for but not provided in the financial statements.
10. Controlling Party
The immediate parent of the Company is Lyca Group Holdings Limited, a Company incorporated in England and Wales.
The ultimate controlling party is Mr A Subaskaran.
Page 3