IRIS Accounts Production v26.1.0.640 13302927 director 1.4.24 31.3.25 31.3.25 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13302927 2024-03-31 13302927 2025-03-31 13302927 2024-04-01 2025-03-31 13302927 2023-03-31 13302927 2023-04-01 2024-03-31 13302927 2024-03-31 13302927 ns15:EnglandWales 2024-04-01 2025-03-31 13302927 ns14:PoundSterling 2024-04-01 2025-03-31 13302927 ns10:Director1 2024-04-01 2025-03-31 13302927 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13302927 ns10:SmallEntities 2024-04-01 2025-03-31 13302927 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13302927 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 13302927 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13302927 ns10:FullAccounts 2024-04-01 2025-03-31 13302927 ns10:RegisteredOffice 2024-04-01 2025-03-31 13302927 ns5:CurrentFinancialInstruments 2025-03-31 13302927 ns5:CurrentFinancialInstruments 2024-03-31 13302927 ns5:Non-currentFinancialInstruments 2025-03-31 13302927 ns5:Non-currentFinancialInstruments 2024-03-31 13302927 ns5:ShareCapital 2025-03-31 13302927 ns5:ShareCapital 2024-03-31 13302927 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 13302927 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 13302927 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 13302927 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 13302927 ns5:FurnitureFittings 2024-04-01 2025-03-31 13302927 ns5:FurnitureFittings 2024-03-31 13302927 ns5:FurnitureFittings 2025-03-31 13302927 ns5:FurnitureFittings 2024-03-31 13302927 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 13302927 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 13302927 ns5:Non-currentFinancialInstruments 2024-04-01 2025-03-31 13302927 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31

REGISTERED NUMBER: 13302927 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| SIVARAMAN INVESTMENTS LIMITED |

SIVARAMAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13302927) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SIVARAMAN INVESTMENTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | A Sivaraman

| REGISTERED OFFICE: | 8 Glendale Close

| Shenfield

| Brentwood

| Essex

| CM15 8DB

| REGISTERED NUMBER: | 13302927 (England and Wales)

| ACCOUNTANTS: | Arithma LLP

| Chartered Certified Accountants

| 5 Jardine House

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

SIVARAMAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13302927) |

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,192 |  | 1,589 |  |

Investment property | 5 | 310,000 |  | 310,000 |  |

311,192 |  | 311,589 |  |

CURRENT ASSETS

Debtors | 6 | 1,000 |  | 1,120 |  |

Cash at bank | 1,885 |  | 718 |  |

2,885 |  | 1,838 |  |

CREDITORS

Amounts falling due within one year | 7 | (129,289 | ) | (115,625 | ) |

NET CURRENT LIABILITIES | (126,404 | ) | (113,787 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 184,788 |  | 197,802 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (232,175 | ) | (232,190 | ) |

NET LIABILITIES | (47,387 | ) | (34,388 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | (21,663 | ) | (21,663 | ) |

Retained earnings | (25,824 | ) | (12,825 | ) |

(47,387 | ) | (34,388 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

SIVARAMAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13302927) |

BALANCE SHEET - continued

31 MARCH 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 director and authorised for issue on 21 April 2026 and were signed by:

A Sivaraman - Director

SIVARAMAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13302927) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Sivaraman Investments Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| TANGIBLE FIXED ASSETS

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

| Fixtures and fittings | - | 25% on reducing balance

| INVESTMENT PROPERTY

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| GOING CONCERN

| Although the balance sheet is negative, the director has indicated his intention to support the company for the foreseeable future, a period not expected to be less than one year.

3. | EMPLOYEES AND DIRECTORS

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

SIVARAMAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13302927) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 3,117 |  |

| DEPRECIATION

| At 1 April 2024 | 1,528 |  |

| Charge for year | 397 |  |

| At 31 March 2025 | 1,925 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,192 |  |

| At 31 March 2024 | 1,589 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| COST OR VALUATION

| At 1 April 2024

| and 31 March 2025 | 310,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 310,000 |  |

| At 31 March 2024 | 310,000 |  |

| Cost or valuation at 31 March 2025 is represented by:

£ |

| Valuation in 2024 | (21,663 | ) |

| Cost | 331,663 |  |

310,000 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 1,000 |  | - |  |

| Prepayments and accrued income | - |  | 1,120 |  |

1,000 |  | 1,120 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 129,289 |  | 115,625 |  |

SIVARAMAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13302927) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

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

2025 | 2024 |

£ | £ |

| Other creditors | 232,175 |  | 232,190 |  |

| Other creditors include loans of £232,175 (2024 - £232,190) which are secured over the Company's investment property

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2024

| and 31 March 2025 | (21,663 | ) |

10. | RELATED PARTY DISCLOSURES

| Other creditors include interest free loans, repayable on demand from Mr A Sivaraman, director of the company of £76,280 (2024 - £82,285) and Sivaraman Limited £48,340 (2024 - £28,940) respectively.