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REGISTERED NUMBER: 08614123 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

MOHANLAL. M. JOGIA GOLDSMITH & JEWELLERS

LIMITED

| MOHANLAL. M. JOGIA GOLDSMITH & JEWELLERS |

| LIMITED (REGISTERED NUMBER: 08614123) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MOHANLAL. M. JOGIA GOLDSMITH & JEWELLERS |

| LIMITED |

COMPANY INFORMATION

for the year ended 31 August 2025

| DIRECTORS: | Mrs R J Jogia

| Mr J M Jogia

| REGISTERED OFFICE: | Unit 2

| Charnwood Edge Business Park

| Syston Road

| Leicester

| LE7 4UZ

| REGISTERED NUMBER: | 08614123 (England and Wales)

| ACCOUNTANTS: | Magma Audit LLP

| Unit 2 Charnwood Edge Business Park

| Syston Road, Leicester

| LE7 4UZ

| Magma Audit LLP is part

| Of the Dains Group

| MOHANLAL. M. JOGIA GOLDSMITH & JEWELLERS |

| LIMITED (REGISTERED NUMBER: 08614123) |

BALANCE SHEET

31 August 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,248 |  | 1,470 |  |

CURRENT ASSETS

Stocks | 266,420 |  | 272,709 |  |

Debtors | 5 | 5,095 |  | 6,841 |  |

Cash at bank and in hand | 216,302 |  | 159,128 |  |

487,817 |  | 438,678 |  |

CREDITORS

Amounts falling due within one year | 6 | (244,143 | ) | (262,121 | ) |

NET CURRENT ASSETS | 243,674 |  | 176,557 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 244,922 |  | 178,027 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (19,984 | ) | (25,085 | ) |

PROVISIONS FOR LIABILITIES | (312 | ) | (279 | ) |

NET ASSETS | 224,626 |  | 152,663 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 224,526 |  | 152,563 |  |

224,626 |  | 152,663 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

| MOHANLAL. M. JOGIA GOLDSMITH & JEWELLERS |

| LIMITED (REGISTERED NUMBER: 08614123) |

BALANCE SHEET - continued

31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 March 2026 and were signed on its behalf by:

Mr J M Jogia - Director

| MOHANLAL. M. JOGIA GOLDSMITH & JEWELLERS |

| LIMITED (REGISTERED NUMBER: 08614123) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 August 2025

1. | STATUTORY INFORMATION

| Mohanlal. M. Jogia Goldsmith & Jewellers Limited is a limited company, limited by shares, registered in England and Wales. Its registered office address is Unit 2 Charnwood Edge Business Park, Syston Road, Leicester, LE7 4UZ and the registered number is 08614123.

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 presentational currency of the financial statements is Sterling (£) and figures have been rounded to the nearest £1.

| Turnover

| Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of goods

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using a straight line method, as indicated below.

| Depreciation is provided on the following basis:

| Fixtures and Fittings |  | - |  | 15% on Reducing Balance |  |

| Plant and Machinery |  | - |  | 15% on Reducing Balance |  |

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

| At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

| MOHANLAL. M. JOGIA GOLDSMITH & JEWELLERS |

| LIMITED (REGISTERED NUMBER: 08614123) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest rate method.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate.

| Taxation

| The tax expense for the year comprises current and deferred tax.

| 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.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term 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.

3. | EMPLOYEES AND DIRECTORS

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

| MOHANLAL. M. JOGIA GOLDSMITH & JEWELLERS |

| LIMITED (REGISTERED NUMBER: 08614123) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 15,371 |  | 40,221 |  | 55,592 |  |

| Disposals | (15,371 | ) | (38,491 | ) | (53,862 | ) |

| At 31 August 2025 | - |  | 1,730 |  | 1,730 |  |

| DEPRECIATION

| At 1 September 2024 | 15,371 |  | 38,751 |  | 54,122 |  |

| Charge for year | - |  | 222 |  | 222 |  |

| Eliminated on disposal | (15,371 | ) | (38,491 | ) | (53,862 | ) |

| At 31 August 2025 | - |  | 482 |  | 482 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  | 1,248 |  | 1,248 |  |

| At 31 August 2024 | - |  | 1,470 |  | 1,470 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 3,785 |  | 16 |  |

| Other debtors | 1,310 |  | 6,825 |  |

5,095 |  | 6,841 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,102 |  | 5,102 |  |

| Trade creditors | 21,359 |  | 27,815 |  |

| Taxation and social security | 21,274 |  | - |  |

| Other creditors | 196,408 |  | 229,204 |  |

244,143 |  | 262,121 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 19,984 |  | 25,085 |  |