REGISTERED NUMBER: 09054239 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

SHIV SHRADDHA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B S D Pattni

Mrs M B Pattni

REGISTERED OFFICE:

1 Coton Lane

Erdington

Birmingham

West Midlands

B23 6TP

REGISTERED NUMBER:

09054239 (England and Wales)

FIXED ASSETS

Tangible assets

4

184,795

-

Investments

5

20

20

Investment property

6

2,307,232

1,843,137

2,492,047

1,843,157

CURRENT ASSETS

Debtors

7

743,121

350,819

Cash at bank

411,090

543,372

1,154,211

894,191

CREDITORS

Amounts falling due within one year

8

18,562

12,841

NET CURRENT ASSETS

1,135,649

881,350

TOTAL ASSETS LESS CURRENT LIABILITIES

3,627,696

2,724,507

CREDITORS

Amounts falling due after more than one year

9

11,811

4,330

NET ASSETS

3,615,885

2,720,177

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

3,615,883

2,720,175

SHAREHOLDERS' FUNDS

3,615,885

2,720,177

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 27 December 2025 and were signed on its behalf by:

Mr B S D Pattni - Director

1.	STATUTORY INFORMATION

SHIV SHRADDHA 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

184,795

At 31 March 2025

184,795

NET BOOK VALUE

At 31 March 2025

184,795

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

20

NET BOOK VALUE

At 31 March 2025

20

At 31 March 2024

20

Other investments are investments in unlisted shares recognised at cost.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

1,843,137

Additions

464,095

At 31 March 2025

2,307,232

NET BOOK VALUE

At 31 March 2025

2,307,232

At 31 March 2024

1,843,137

Investment property comprises of five residential properties.

One of the property was purchased during the year. All legal documents were executed by Thomas O'Gorman Solicitors.

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

1,604,721

Valuation in 2024

238,416

Valuation in 2025

464,095

2,307,232

7.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

-

964

Other debtors

-

43,563

-

44,527

Amounts falling due after more than one year:

Amounts owed by associates

743,121

306,292

Aggregate amounts

743,121

350,819

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

-

(1

)

Taxation and social security

251

-

Other creditors

18,311

12,842

18,562

12,841

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

11,811

4,330

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr B S D Pattni

Balance outstanding at start of year

(5,790

)

(1,460

)

Amounts repaid

(6,021

)

(4,330

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(11,811

)

(5,790

)

11.	ULTIMATE CONTROLLING PARTY

The B & M 2014 Discretionary Trust owns 100% of the Share Capital.