SHAHNAZ AYURVEDA INTERNATIONAL LIMITED 31/03/2025 iXBRL

Company registration number: 02893749

SHAHNAZ AYURVEDA INTERNATIONAL LIMITED

Filleted financial statements

31 March 2025

Pearlman Rose

Chartered Accountants

Suite 1, First Floor

Jack Dash House

2 Lawn House Close

London, E14 9YQ

SHAHNAZ AYURVEDA INTERNATIONAL LIMITED

Contents

Directors and other information

Director's responsibilities statement

Statement of financial position

Statement of changes in equity

Notes to the financial statements

SHAHNAZ AYURVEDA INTERNATIONAL LIMITED

Directors and other information


	Director	Mr A Choudhary


	Secretary	Mrs N Currimbhoy


	Company number	02893749


	Registered office	Suite 1, First Floor
		Jack Dash House
		2 Lawn House Close
		London
		E14 9YQ


	Business address	Flat 113
		15 Portman Square
		London
		W1H 9HE


	Auditor	Pearlman Rose
		Suite 1, First Floor
		Jack Dash House
		2 Lawn House Close
		London
		E14 9YQ


	Accountants	Pearlman Rose
		Suite 1, First Floor
		Jack Dash House
		2 Lawn House Close
		London
		E14 9YQ




	Bankers	ICICI Bank
		Gift City

SHAHNAZ AYURVEDA INTERNATIONAL LIMITED

Director's responsibilities statement

Year ended 31 March 2025

The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SHAHNAZ AYURVEDA INTERNATIONAL LIMITED

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	2,800,375		138,156
		_______		_______
			2,800,375		138,156

Current assets
Debtors	6	5,385		5,247
Cash at bank and in hand		1,299		8,784
		_______		_______
		6,684		14,031
Creditors: amounts falling due
within one year	7	( 19,720)		( 5,011)
		_______		_______
Net current (liabilities)/assets			( 13,036)		9,020
			_______		_______
Total assets less current liabilities			2,787,339		147,176

			_______		_______
Net assets			2,787,339		147,176
			_______		_______

Capital and reserves
Called up share capital	8		650,000		650,000
Revaluation reserve			2,664,929		-
Profit and loss account			( 527,590)		( 502,824)
			_______		_______
Shareholders funds			2,787,339		147,176
			_______		_______

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 09 September 2025 , and are signed on behalf of the board by:

Mr A Choudhary

Director

Company registration number: 02893749

SHAHNAZ AYURVEDA INTERNATIONAL LIMITED

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Revaluation reserve	Profit and loss account	Total
	£	£	£	£


At 1 April 2023	650,000	-	( 475,744)	174,256

Loss for the year			( 27,080)	( 27,080)
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	( 27,080)	( 27,080)

	_______	_______	_______	_______
At 31 March 2024 and 1 April 2024	650,000	-	( 502,824)	147,176

Loss for the year			( 24,766)	( 24,766)
Other comprehensive income for the year:
Revaluation of tangible assets		2,664,929		2,664,929
	_______	_______	_______	_______
Total comprehensive income for the year	-	2,664,929	( 24,766)	2,640,163

	_______	_______	_______	_______
At 31 March 2025	650,000	2,664,929	( 527,590)	2,787,339
	_______	_______	_______	_______

SHAHNAZ AYURVEDA INTERNATIONAL LIMITED

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 1, First Floor, Jack Dash House, 2 Lawn House Close, London, E14 9YQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	10% straight line
Fittings fixtures and equipment	-	15% reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Freehold and leasehold properties	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£	£
Cost or valuation
At 1 April 2024	223,084	9,413	34,149	266,646
Revaluation	2,664,929	-	-	2,664,929
	_______	_______	_______	_______
At 31 March 2025	2,888,013	9,413	34,149	2,931,575
	_______	_______	_______	_______
Depreciation
At 1 April 2024	85,357	9,412	33,721	128,490
Charge for the year	2,656	-	54	2,710
	_______	_______	_______	_______
At 31 March 2025	88,013	9,412	33,775	131,200
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	2,800,000	1	374	2,800,375
	_______	_______	_______	_______
At 31 March 2024	137,727	1	428	138,156
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	5,385	5,247
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	4,870	2,601
Social security and other taxes	103	210
Other creditors	14,747	2,200
	_______	_______
	19,720	5,011
	_______	_______

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	650,000	650,000	650,000	650,000
	_______	_______	_______	_______

9. Summary audit opinion

The auditor's report dated 09 September 2025 was unqualified.

The senior statutory auditor was Mohammad Jilani for and on behalf of Pearlman Rose

10. Related party transactions

Shahnaz Herbals (India), is an unincorporated business in which Princess Shahnaz Husain has a 100% interest.During the year purchases for the value of £1,024 (2024: £401) were acquired from Shahnaz Herbals (India). As at the year end the amount owed to Shahnaz Herbals was £nil (2024: £801).

11. Controlling party

The ultimate holding company is Shahnaz Ayurveda Pvt Limited (formerly Shahnaz Husain's Herbal Pvt Ltd), a company incorporated in India.