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REGISTERED NUMBER: 08043758

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Mesha Consulting Limited

Mesha Consulting Limited (Registered number: 08043758)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Mesha Consulting Limited

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | Mrs V Gnanaraj

| Mr T Ponraj

| REGISTERED OFFICE: | 2 Sliverstone Road

| Lincoln

| LN6 0FW

| REGISTERED NUMBER: | 08043758

| ACCOUNTANTS: | M Georghiades & Associates

| Chartered Certified Accountants

| 130A Darkes Lane

| Potters Bar

| Hertfordshire

| EN6 1AF

Mesha Consulting Limited (Registered number: 08043758)

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,931 |  | 2,575 |  |

CURRENT ASSETS

Cash at bank and in hand | 602 |  | 543 |  |

CREDITORS

Amounts falling due within one year | 5 | 107,907 |  | 101,647 |  |

NET CURRENT LIABILITIES | (107,305 | ) | (101,104 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (105,374 | ) | (98,529 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | (2,125 | ) | (4,656 | ) |

PROVISIONS FOR LIABILITIES | 8 | (161 | ) | (215 | ) |

NET LIABILITIES | (107,660 | ) | (103,400 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Retained earnings | 10 | (107,662 | ) | (103,402 | ) |

SHAREHOLDERS' FUNDS | (107,660 | ) | (103,400 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Mesha Consulting Limited (Registered number: 08043758)

Balance Sheet - continued

30 April 2025

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 16 January 2026 and were signed on its behalf by:

Mr T Ponraj - Director

Mesha Consulting Limited (Registered number: 08043758)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Mesha Consulting Limited is a private company, limited by shares , registered in Not specified/Other. 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.

| The financial statements have been prepared under 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 GBP£ (Great Britain pound sterling), which is the functional currency of the entity and the financial statements have been prepared on a going concern basis.

| Provisions

| Provisions (ie./ liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Mesha Consulting Limited (Registered number: 08043758)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| After making relevant enquiries, the director of the company has reasonable expectations that the company has adequate resources and will continue in operational existence in the foreseeable future.

| The financial statements have been prepared on a going concern basis. However as at the year end the company had net liabilities of £107,660 (2024: £103,400). The director has provided assurance that he will continue supporting the company by providing assistance.This will also assist the company to meet its current and future obligations as they fall due.

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Debtors

| Short term debtors are measured at a transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised costs determined using the effective interest method, less any impairments losses for bad and doubtful debts.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 10,930 |  |

| DEPRECIATION

| At 1 May 2024 | 8,355 |  |

| Charge for year | 644 |  |

| At 30 April 2025 | 8,999 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1,931 |  |

| At 30 April 2024 | 2,575 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Tax | 8,118 |  | 8,118 |  |

| Social security and other taxes | 133 |  | 133 |  |

| Directors' current accounts | 97,055 |  | 90,795 |  |

| Accrued expenses | 2,601 |  | 2,601 |  |

107,907 |  | 101,647 |  |

Mesha Consulting Limited (Registered number: 08043758)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans (see note 7) | 2,125 |  | 4,656 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 2,125 |  | 4,656 |  |

7. | LOANS

| An analysis of the maturity of loans is given below:

| 30.4.25 |  | 30.4.24

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 2,125 |  | 4,656 |  |

8. | PROVISIONS FOR LIABILITIES

| 30.4.25 |  | 30.4.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 161 |  | 215 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 215 |  |

| Provided during year | (54 | ) |

| Balance at 30 April 2025 | 161 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 30.4.24

| value: | £ | £ |

| 2 | Ordinary shares | £1.00 | 2 |  | 2 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 May 2024 | (103,402 | ) |

| Deficit for the year | (4,260 | ) |

| At 30 April 2025 | (107,662 | ) |

Mesha Consulting Limited (Registered number: 08043758)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

11. | RELATED PARTY DISCLOSURES

| 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.

12. | POST BALANCE SHEET EVENTS

| There have not been any significant events since the balance sheet date.

| There were no essential either adjusting events or non-adjusting events in the period of time elapsing between the balance sheet date and the date on which these financial statements are prepared. The impact of COVID-19 is described in the Going Concern Consideration Note.

| The ongoing Russia - Ukraine conflict - This ongoing conflict has resulted in going concern becoming significant risk. The United States and Europe have avoided direct military conflict with Russia amid its conflict with Ukraine. They have however used a set of financial sanctions to limit Russia's access to financial resources. The impact of the sanctions may result in difficulties for the company to operate. Neither Mesha Consulting Limited nor the owners are currently on the sanctions list at the time of this report, however this may change as the situation changes.

| The Ongoing Israel - Gaza and Middle East conflict

| This ongoing Israel - Gaza and Middle East conflict has resulted not major impact to cause any significant operational risks but the Company continues to assess the nature and extent of risks and uncertainties arising from these events.

13. | GOING CONCERN CONSIDERATION

| The Company's management does not see a severe impact of COVID-19 outbreak to its activity. The Company tested the financial impact on the following areas of financial statements that can be affected:

| - Breach of trade contracts

| - Revenue

| - Cost of sales

| - Inventories fair value measurements

| - Debt repayment

14. | ENVIRONMENTAL RISKS AND CLIMATE CHANGES RESPONSIBILITIES

| Environmental Risks

| Due to the nature of the entity's operational activities there's no exposure to significant environmental risks.

| Climate changes and environmental responsibility

| Despite the fact that our organisation it is providing IT consultancy services, we are always consider the environmental sustainability. Future business performance will be impacted by our ability to effectively manage the transition to a low carbon economy balancing commercial decisions with the environmental responsibility, agreeing business-wide decarbonisation priorities and managing changes in customer preferences.

| This include management of the increasing costs associated with sustainable materials, recycling carbon pricing and further technological, policy and regulatory interventions.We are always looking for the most safest ways to dispose used motor oil, lubricants and second hand car parts and follow relevant laws and regulations as well as Government reporting guidelines and procedure requirements.

| We are operating in a world and a sector with high pressure from carbon-conscious customers, government bodies and regulators to operate in a more environmentally conscious manner. To respond to the circular economy, waste reduction and low carbon products and use of a recycled parts and related components.