REGISTERED NUMBER: 13046643 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

SHIVSHAKTI BHAWAN UK LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mr Rajesh Bhanubhai Patel

REGISTERED OFFICE:

505 Pinner Road

Harrow

Middlesex

HA2 6EH

REGISTERED NUMBER:

13046643 (England and Wales)

ACCOUNTANTS:

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shivshakti Bhawan UK Limited for the year ended 30 November 2025 which comprise the Profit and Loss, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Shivshakti Bhawan UK Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Shivshakti Bhawan UK Limited and state those matters that we have agreed to state to the director of Shivshakti Bhawan UK Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shivshakti Bhawan UK Limited and its director for our work or for this report.

It is your duty to ensure that Shivshakti Bhawan UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Shivshakti Bhawan UK Limited. You consider that Shivshakti Bhawan UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Shivshakti Bhawan UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

10 June 2026

FIXED ASSETS

Investment property

4

770,000

770,000

CURRENT ASSETS

Cash at bank

6,148

11,773

CREDITORS

Amounts falling due within one year

5

219,859

234,445

NET CURRENT LIABILITIES

(213,711

)

(222,672

)

TOTAL ASSETS LESS CURRENT LIABILITIES

556,289

547,328

CREDITORS

Amounts falling due after more than one year

6

(530,250

)

(530,250

)

PROVISIONS FOR LIABILITIES

(4,032

)

(4,032

)

NET ASSETS

22,007

13,046

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

8

17,188

17,188

Retained earnings

8

4,818

(4,143

)

SHAREHOLDERS' FUNDS

22,007

13,046

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

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

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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 June 2026 and were signed by:

Mr Rajesh Bhanubhai Patel - Director

1.	STATUTORY INFORMATION

Shivshakti Bhawan UK 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 represents rental income receivable.

Turnover is recognised when the company has a right to consideration.

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 Profit and Loss, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

770,000

NET BOOK VALUE

At 30 November 2025

770,000

At 30 November 2024

770,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2024

21,219

Cost

748,781

770,000

In the opinion of the director, the fair value of the investment property as at 30 November 2025 is not significantly different to that stated above.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1,130

-

Other creditors

218,729

234,445

219,859

234,445

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

530,250

530,250

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

530,250

530,250

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

530,250

530,250

The bank loan is secured by a fixed charge over the investment property of the company.

8.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 December 2024

(4,143

)

17,188

13,045

Profit for the year

8,961

8,961

At 30 November 2025

4,818

17,188

22,006

9.	RELATED PARTY DISCLOSURES

At the year end the company owed £ 218,730 (2024: £234,435) to the directors. The amount owed is interest-free and repayable on demand.