REGISTERED NUMBER: 11511045 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Swami Mantra Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mr Avinash Jadhav

Mr Venkateswara Prasad Vanka

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

England

CV6 4AD

BUSINESS ADDRESS:

5 Blaud Buildings

Bath

Somerset

BA1 5LS

REGISTERED NUMBER:

11511045 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

10,000

10,000

Property, plant and equipment

5

132,506

135,734

142,506

145,734

CURRENT ASSETS

Inventories

13,965

13,055

Debtors

6

21,843

20,684

Cash at bank and in hand

36,034

17,720

71,842

51,459

CREDITORS

Amounts falling due within one year

7

190,604

185,284

NET CURRENT LIABILITIES

(118,762

)

(133,825

)

TOTAL ASSETS LESS CURRENT LIABILITIES

23,744

11,909

CREDITORS

Amounts falling due after more than one year

8

72,709

32,261

NET LIABILITIES

(48,965

)

(20,352

)

CAPITAL AND RESERVES

Called up share capital

9

198

198

Retained earnings

(49,163

)

(20,550

)

SHAREHOLDERS' FUNDS

(48,965

)

(20,352

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:

Mr Venkateswara Prasad Vanka - Director

1.	STATUTORY INFORMATION

Swami Mantra 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

15% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 32 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

10,000

NET BOOK VALUE

At 30 September 2025

10,000

At 30 September 2024

10,000

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

72,088

103,298

175,386

Additions

-

3,103

3,103

At 30 September 2025

72,088

106,401

178,489

DEPRECIATION

At 1 October 2024

-

39,652

39,652

Charge for year

-

6,331

6,331

At 30 September 2025

-

45,983

45,983

NET BOOK VALUE

At 30 September 2025

72,088

60,418

132,506

At 30 September 2024

72,088

63,646

135,734

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

15,479

20,684

Other debtors

6,364

-

21,843

20,684

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

12

12

Trade creditors

15,530

17,669

Taxation and social security

46,579

45,260

Other creditors

128,483

122,343

190,604

185,284

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

72,709

32,261

30.9.25

30.9.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Youlend loan

46,059

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

198

Ordinary

£1

198

198

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................