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Company registration number: 05400242
First Global (India) Holdings Limited
Unaudited filleted financial statements
31 March 2025
First Global (India) Holdings Limited
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
First Global (India) Holdings Limited
Directors and other information

| Directors | Shankar Sharma | (Resigned 31 October 2025)
|  | Devina Mehra |
|  | Neeraj Khanna |
| Company number | 05400242 |
| Registered office | 46 Station Road, |
|  | North Harrow, Middx, |
|  | England, |
|  | HA2 7SE |
| Accountants | Nagle James Associates Limited |
|  | Amba House |
|  | 4th Floor, Kings Suite |
|  | 15 College Road |
|  | Harrow |
|  | HA1 1BA |

First Global (India) Holdings Limited
Statement of financial position
31 March 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Investments |  | 4 | 670,000 |  |  |  | 670,000 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 670,000 |  |  |  | 670,000
Current assets |  |  |  |  |  |  |  |  |
Cash at bank and in hand |  |  | 100 |  |  |  | 360 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 100 |  |  |  | 360 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 5 | ( 20,156) |  |  |  | ( 20,642) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 20,056) |  |  |  | ( 20,282)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 649,944 |  |  |  | 649,718
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 6 |  |  | ( 621,675) |  |  |  | ( 621,675)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 28,269 |  |  |  | 28,043
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 50,100 |  |  |  | 50,100
Profit and loss account |  |  |  |  | ( 21,831) |  |  |  | ( 22,057)
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 28,269 |  |  |  | 28,043
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 25 March 2026 , and are signed on behalf of the board by:
Devina Mehra
Director
Company registration number: 05400242
First Global (India) Holdings Limited
Statement of changes in equity
Year ended 31 March 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 April 2023 |  | 50,100 |  | ( 18,027) | 32,073 |  |  |  |  |
Profit/(loss) for the year |  |  |  | ( 4,030) | ( 4,030) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | ( 4,030) | ( 4,030) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 March 2024 and 1 April 2024 |  | 50,100 |  | ( 22,057) | 28,043 |  |  |  |  |
Profit/(loss) for the year |  |  |  | 226 | 226 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 226 | 226 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 March 2025 |  | 50,100 |  | ( 21,831) | 28,269 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

First Global (India) Holdings Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 46 Station Road,, North Harrow, Middx,, England,, HA2 7SE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on 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 sterling, which is the functional currency of the entity.
The company's financial statements present information about it as an individual undertaking and not about its group.
Consolidation
The company has taken advantage of the exemption from preparing consolidated financial statements contained in Section 401 of the Companies Act 2006 on the basis that it is a subsidiary undertaking and its immediate parent undertaking is not established under the law of any part of the United Kingdom.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
4. Investments

|  | Shares in group undertakings and participating interests | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 April 2024 and 31 March 2025 | 670,000 | 670,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 April 2024 and 31 March 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 March 2025 | 670,000 | 670,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 March 2024 | 670,000 | 670,000 |  |  |  |
|  | _______ | _______ |  |  |  |

5. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 9,382 | -
| Other creditors |  | 10,774 | 20,642
|  |  | _______ | _______
|  |  | 20,156 | 20,642
|  |  | _______ | _______

6. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 621,675 | 621,675
|  |  | _______ | _______

Loan from the parent company, Hillbrow Investments Limited is interest free and with no fixed repayment terms.
7. Related party transactions and parent
The company has taken advantage of the exemption under FRS 102 Section 33.1A not to disclose transactions with parent company and fellow subsidiary entities that are 100% owned within the group.
The company's parent, which prepares consolidated group financial statements, was Hillbro Investments Ltd, with its registered office address at Totalserve House, 17 Gr Xenopoulou Street, 3106 Limassol, Cyprus.