Registration number: 10291311

SVJ (Holdings) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

SVJ (Holdings) Limited

Company Information

Director

Vijay Kumar Chawla

Registered office

102 Fulham Palace Road London W6 9PL

Accountants

Michaelides Warner & Co Limited 102 Fulham Palace Road London W6 9PL

SVJ (Holdings) Limited

(Registration number: 10291311)
Balance Sheet as at 27 July 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	5	1,950,000	2,255,460
Current assets
Debtors	6	-	6,063
Cash at bank and in hand		20,315	20,153
		20,315	26,216
Creditors: Amounts falling due within one year	7	(1,395,336)	(1,276,948)
Net current liabilities		(1,375,021)	(1,250,732)
Total assets less current liabilities		574,979	1,004,728
Creditors: Amounts falling due after more than one year	7	(1,144,500)	(1,165,500)
Net liabilities		(569,521)	(160,772)
Capital and reserves
Called up share capital	8	1	1
Retained earnings		(569,522)	(160,773)
Shareholders' deficit		(569,521)	(160,772)

For the financial year ending 27 July 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; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 April 2026
 

......................................... Vijay Kumar Chawla Director

SVJ (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
102 Fulham Palace Road
London
W6 9PL
England

These financial statements were authorised for issue by the director on 24 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements

The director considers that there are no key judgements that management have made in the process of applying the company’s accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% Straight line method

SVJ (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 July 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

SVJ (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 July 2025

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
At 28 July 2024	16,970	16,970
At 27 July 2025	16,970	16,970
Depreciation
At 28 July 2024	16,970	16,970
At 27 July 2025	16,970	16,970
Carrying amount
At 27 July 2025	-	-

SVJ (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 July 2025

5	Investment properties

	2025 £
At 28 July	2,255,460
Fair value adjustments	(305,460)
At 27 July	1,950,000

There has been no valuation of investment property by an independent valuer.

6

Debtors

Current	2025 £	2024 £
Trade debtors	-	6,063
	-	6,063

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	21,000	21,000
Trade creditors		2,994	346
Accruals and deferred income		3,000	3,360
Other creditors		1,368,342	1,252,242
		1,395,336	1,276,948

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	1,144,500	1,165,500

Creditors include bank loans which are secured of £1,165,500 (2024 - £1,186,500).

SVJ (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 27 July 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,144,500	1,165,500

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	21,000	21,000