For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Excelencia Tech Ltd is a private company limited by shares incorporated in England and Wales. The registered office is , 2 Grattidge Road, Birmingham, United Kingdom, B27 7AQ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

Turnover is recognised at the fair value of the consideration received or receivable for IT related services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates if any.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

The average monthly number of persons (including directors) employed by the company during the year 31 March 2024 was:

During the year, the company obtained consultancy services from Thinkobject Limited for an amount of £4,931, a company which has common directorship.

Dividends totalling £0 (2025 - £0) were paid in the year in respect of shares held by the company's directors.

During the year , salary of £32,084 (2024 :- £70,000) was paid to the Director Guru Prasath Narayanan.

The immediate parent company of Excelencia Tech Ltd is Excelencia I tech Consulting Pvt Ltd registered in India at Ascendas International Tech Park, 5th Floor, Pinnacle Building, Tharamani, Chennai – 600 113. The group accounts will be available at the corporate address.

The ultimate controlling party of Excelencia Tech Ltd is the directors of the parent company which are also the shareholders in the parent company.