Mayuran Siva Limited

Mayuran Siva Limited
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Mayuran Siva Limited Accountants' Report For the year ended 31 March 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Mayuran Siva Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mayuran Siva Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Mayuran Siva Limited , as a body, in accordance with the terms of our engagement letter dated 29 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Mayuran Siva Limited and state those matters that we have agreed to state to the Board of Directors of Mayuran Siva Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mayuran Siva Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Mayuran Siva Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Mayuran Siva Limited. You consider that Mayuran Siva Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Mayuran Siva Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. T & K Accountancy LLP 69 Banstead Road Carshalton SM5 3NP 29 December 2025 1

Mayuran Siva Limited
Accountants' Report
For the year ended 31 March 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Mayuran Siva Limited for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mayuran Siva Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Mayuran Siva Limited , as a body, in accordance with the terms of our engagement letter dated 29 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Mayuran Siva Limited and state those matters that we have agreed to state to the Board of Directors of Mayuran Siva Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mayuran Siva Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Mayuran Siva Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Mayuran Siva Limited. You consider that Mayuran Siva Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Mayuran Siva Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

T & K Accountancy LLP
69 Banstead Road
Carshalton
SM5 3NP
29 December 2025

1

Mayuran Siva Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,843	2,458
		1,843	2,458
Current assets
Debtors: amounts falling due within one year		119	119
Cash at bank and in hand		1,185	1,851
		1,304	1,970
Creditors: amount falling due within one year		(2,878)	(1,108)
Net current assets		(1,574)	862

Total assets less current liabilities		269	3,320
Net assets		269	3,320

Capital and reserves
Called up share capital		1	1
Profit and loss account		268	3,319
Shareholders' funds		269	3,320

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 29 December 2025 and were signed by:

-------------------------------
Mr Mayuran Sivalingham
Director

2

Mayuran Siva Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Mayuran Siva Limited is a private company, limited by shares, registered in England and Wales, registration number 08845498, registration address 32 Goidel Close, Wallington, SM6 8HX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 April 2024	25,775	5,000	30,775
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	25,775	5,000	30,775
Depreciation
At 01 April 2024	23,584	4,733	28,317
Charge for year	548	67	615
On disposals	-	-	-
At 31 March 2025	24,132	4,800	28,932
Net book values
Closing balance as at 31 March 2025	1,643	200	1,843
Opening balance as at 01 April 2024	2,191	267	2,458

3


Registered Number: 08845498
England and Wales
MAYURAN SIVA LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025