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Registered Number: 08074265
England and Wales
SNP PLUS LTD
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

SNP Plus Ltd Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

SNP Plus Ltd Accountants' Report For the year ended 31 May 2025
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of SNP Plus Ltd for the year ended 31 May 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com. This report is made solely to the member of SNP Plus Ltd, as a body, in accordance with the terms of our engagement letter dated 08 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of SNP Plus Ltd and state those matters that we have agreed to state to the Board ofs of SNP Plus Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SNP Plus Ltd and its members as a body for our work or for this report. It is your duty to ensure that SNP Plus Ltd 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 of SNP Plus Ltd. You consider that SNP Plus Ltd 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 SNP Plus Ltd. 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. .................................................... SNP Plus Ltd Accountants and Tax Advisors 284 Station Road Harrow, London HA1 2EA 08 February 2026 1

SNP Plus Ltd Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 6,435 |  | 10,698
|  | 6,435 |  | 10,698
Current assets |  |  |
Debtors: amounts falling due within one year |  | 59,628 |  | 23,897
Cash at bank and in hand |  | 30,316 |  | 59,122
|  | 89,944 |  | 83,019
Creditors: amount falling due within one year |  | (73,307) |  | (60,937)
Net current assets |  | 16,637 |  | 22,082
Total assets less current liabilities |  | 23,072 |  | 32,780
Creditors: amount falling due after more than one year |  | (20,500) |  | (24,600)
Provisions for liabilities |  | (1,961) |  | (2,886)
Net assets |  | 611 |  | 5,294
Capital and reserves |  |  |
Called up share capital | 4 | 200 |  | 200
Profit and loss account |  | 411 |  | 5,094
Shareholders' funds |  | 611 |  | 5,294
For the year ended 31 May 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 08 February 2026 and were signed by:
------------------------------- Samir Nath Pyakuryal Director
2

SNP Plus Ltd Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information SNP Plus Ltd is a private company, limited by shares, registered in England and Wales, registration number 08074265, registration address Accountants and Tax Advisors, 284 Station Road, Harrow, London, Middlesex, HA1 2EA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. 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:
Fixtures and Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 June 2024 | 10,517 |  | 18,002 |  | 28,519
Additions | - |  | 3,508 |  | 3,508
Disposals | - |  | - |  | -
At 31 May 2025 | 10,517 |  | 21,510 |  | 32,027
Depreciation
At 01 June 2024 | 8,123 |  | 9,698 |  | 17,821
Charge for year | 2,394 |  | 5,377 |  | 7,771
On disposals | - |  | - |  | -
At 31 May 2025 | 10,517 |  | 15,075 |  | 25,592
Net book values
Closing balance as at 31 May 2025 | - |  | 6,435 |  | 6,435
Opening balance as at 01 June 2024 | 2,394 |  | 8,304 |  | 10,698
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
200 Class A shares of £1.00 each | 200 |  | 200
| 200 |  | 200
5. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Mr. Samir Nath Pyakuryal | 0 |  | 0 |  | 19,338 |  | 0
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