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Registered number: 14929359
Lunnai Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Shah & Co (Accountants) Ltd
Chartered Certified Accountant
1st Floor, Cash's Business Centre
228 Widdrington Road
Coventry
West Midlands
CV1 4PB
Lunnai Holdings Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Lunnai Holdings Limited
Company Information
For The Year Ended 30 June 2025
Company Information

Directors | Mr Nitin Koria
| Mrs Sheelpa Koria
Company Number | 14929359
Registered Office | Unit 6 Ensign Business Centre
| Westwood Way
| Coventry,
| West Midlands
| CV4 8JA
Accountants | Shah & Co (Accountants) Ltd
| Chartered Certified Accountant
| 1st Floor, Cash's Business Centre
| 228 Widdrington Road
| Coventry
| West Midlands
| CV1 4PB

Page 1
Page 2
Lunnai Holdings Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 14929359

| 30 June 2025 | 30 June 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 2,870,755 |  | 281,038
|  |  | 2,870,755 |  | 281,038
CURRENT ASSETS
Debtors | 5 | 55,000 |  | - |
Cash at bank and in hand |  | 554,855 |  | 6,138 |
|  | 609,855 |  | 6,138 |
Creditors: Amounts Falling Due Within One Year | 6 | (17,370 ) |  | (1,300 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 592,485 |  | 4,838
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,463,240 |  | 285,876
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (17,769 ) |  | (7,840 )
NET ASSETS |  |  | 3,445,471 |  | 278,036
CAPITAL AND RESERVES
Called up share capital | 8 |  | 140 |  | 140
Fair value reserve |  |  | 53,306 |  | 23,519
Profit and Loss Account |  |  | 3,392,025 |  | 254,377
SHAREHOLDERS' FUNDS |  |  | 3,445,471 |  | 278,036

Page 2
Page 3
Lunnai Holdings Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Nitin Koria Director
19/03/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Lunnai Holdings Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Lunnai Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14929359 . The registered office is Unit 6 Ensign Business Centre, Westwood Way, Coventry,, West Midlands, CV4 8JA.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.3. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
Lunnai Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Investments

| Subsidiaries | Listed | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 July 2024 | 140 | 280,898 | 281,038
Additions | - | 4,444,000 | 4,444,000
Disposals | - | (1,894,000 ) | (1,894,000 )
Revaluations | - | 39,717 | 39,717
As at 30 June 2025 | 140 | 2,870,615 | 2,870,755
Provision
As at 1 July 2024 | - | - | -
As at 30 June 2025 | - | - | -
Net Book Value
As at 30 June 2025 | 140 | 2,870,615 | 2,870,755
As at 1 July 2024 | 140 | 280,898 | 281,038

If listed investments had not been revalued they would have been included at the following historical cost:

| £ |
Cost | 2,799,540 |

Investments were valued on an open market basis on 30 June 2025 by the protfolio managers..
5. Debtors

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 55,000 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,701 |  | 1,300
Taxation and social security | 13,669 |  | -
| 17,370 |  | 1,300

Page 5
Page 6
Lunnai Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 17,769 |  | 7,840

8. Share Capital

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 140 |  | 140

9. Directors Advances, Credits and Guarantees
Included within the creditors, the amount owed to the directors is £ 101 (2024 £101). The loans are interest free and with no fixed date of repayment.
10. Ultimate Controlling Party
The controlling parties are Mr N B & Mrs S N Koria.
Page 6