Bharti (UK) Limited

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

Registered number: 05796902

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	101,264		183,061
Cash at bank and in hand		43,475		38,340

		144,739		221,401
Creditors: Amounts Falling Due Within One Year	5	(115,115 )		(191,690 )

NET CURRENT ASSETS (LIABILITIES)			29,624		29,711

TOTAL ASSETS LESS CURRENT LIABILITIES			29,624		29,711

NET ASSETS			29,624		29,711

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			29,623		29,710

SHAREHOLDERS' FUNDS			29,624		29,711

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Mrs Eiesha Pasricha

Director

30 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Bharti (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05796902 . The registered office is 3rd Floor Paternoster House, 65 St Paul's Churchyard, London, EC4M 8AB.The principal activity of the company in the year was the provision of consultancy services. The financial statements are presented in sterling, which is the functional currency of the company.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.4. Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.5. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6. Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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Bharti (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

2.8 Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	53,360	172,179
Other debtors	47,904	10,882

	101,264	183,061

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	112,017	187,016
Other taxes and social security	1,343	214
Pension liability	255	-
Accruals and deferred income	1,500	4,460

	115,115	191,690

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

7. Related Party Transactions

The company has taken advantage of the exemption under Paragraph 33.1A of FRS 102 from disclosing transactions entered into between members of a group.

8. Ultimate Controlling Party

The company's ultimate controlling party is Eiesha B Pasricha by virtue of her ownership of 100% of the issued share capital in the company.

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