Shivrika Ltd - Filleted accounts

Registered number

04784703

Shivrika Ltd

Filleted Accounts

31 August 2025

Shivrika Ltd
Registered number:		04784703
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,002,513			3,397,102
Investments	4		214,782			146,013
			3,217,295			3,543,115

Current assets
Stocks		1,250			1,250
Debtors	5	1,009,098			684,822
Cash at bank and in hand		2,291,619			1,844,508
		3,301,967			2,530,580

Creditors: amounts falling due within one year	6	(279,837)			(261,813)

Net current assets			3,022,130			2,268,767

Total assets less current liabilities			6,239,425			5,811,882

Creditors: amounts falling due after more than one year	7		(243,246)			(243,246)

Provisions for liabilities			(34,396)			(39,682)

Net assets			5,961,783			5,528,954

Capital and reserves
Called up share capital			2			2
Profit and loss account			5,961,781			5,528,952

Shareholders' funds			5,961,783			5,528,954

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr R Kalia
Director
Approved by the board on 20 May 2026

Shivrika Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	3,720,717		310,886		38,396		4,069,999
	Additions	-		14,200		-		14,200
	Disposals reanalysed	(349,702)		-		-		(349,702)
	At 31 August 2025	3,371,015		325,086		38,396		3,734,497

	Depreciation
	At 1 September 2024	482,344		185,754		4,799		672,897
	Charge for the year	27,867		25,026		9,598		62,491
	On disposals reanlysed	(3,404)		-		-		(3,404)
	At 31 August 2025	506,807		210,780		14,397		731,984

	Net book value
	At 31 August 2025	2,864,208		114,306		23,999		3,002,513
	At 31 August 2024	3,238,373		125,132		33,597		3,397,102


4	Investments

Other
investments
£
	Cost
	At 1 September 2024							146,013
	Additions							68,769

	At 31 August 2025							214,782


5	Debtors					2025		2024
£							£

	Trade debtors					19,896		26,507
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					989,202		642,304
	Other debtors					-		16,011
						1,009,098		684,822


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					15,599		50,997
	Taxation and social security costs					249,931		206,891
	Other creditors					14,307		3,925
						279,837		261,813


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					243,246		243,246


8	Other information

	Shivrika Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	15 Brighton Road
	Crawley
	RH10 6AE