Company Registration No. 10901747 (England and Wales)
KOPRAN (UK) LTD.
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
Shenward LLP
Chartered Accountants & Statutory Auditors
Summit House, Woodland Park
Bradford Road
Cleckheaton
West Yorkshire
BD19 6BW
KOPRAN (UK) LTD.
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
KOPRAN (UK) LTD.
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Cash at bank and in hand
8,889
829
Creditors: amounts falling due within one year
3
(1,692)
(1,380)
Net current assets/(liabilities)
7,197
(551)
Creditors: amounts falling due after more than one year
4
(10,592)
-
0
Net liabilities
(3,395)
(551)
Capital and reserves
Called up share capital
5
10,000
10,000
Profit and loss reserves
(13,395)
(10,551)
Total equity
(3,395)
(551)

The directors of the company have elected not to include a copy of the directors' report and profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 15 May 2026 and are signed on its behalf by:
Mr S N Kamath
Director
Company Registration No. 10901747
KOPRAN (UK) LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Kopran (UK) Ltd. is a private company limited by shares incorporated in England and Wales. The registered office is 1st Floor, Kirkland House, 11-15 Peterborough Road, Harrow, Middlesex, HA1 2AX.

1.1
Accounting convention

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 a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company had net total liabilities at 31 March 2026. The company is a wholly owned subsidiary of Kopran Research Laboratories Ltd. Kopran Research Laboratories Ltd has agreed to provide ongoing financial support to the company for at least twelve months from the date of signing the financial statements. Therefore, the directors continue to adopt the going concern basis of accounting in preparing the financial statements for the year ended 31 March 2026.true

1.3
Financial instruments
Basic financial assets

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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, accruals are classified as debt, are initially recognised at transaction price a nd are subsequently carried at amortised cost. Financial liabilities classified as payable within one year are not amortised.

1.4
Equity instruments

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.

KOPRAN (UK) LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
2
Employees

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

2026
2025
Number
Number
Total
3
3
3
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
1,692
1,380
4
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
10,592
-
0

Interest is payable on the loan due to the parent undertaking at 10% per annum.

5
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10,000
10,000
10,000
10,000
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

The senior statutory auditor was Sherad Dewedi and the auditor was Shenward LLP.
7
Related party transactions

At the balance sheet date the amount due to Kopran Research Laboratories Ltd, the parent undertaking, was £10,592. The amount is repayable after more than one year and interest is payable at 10% per annum. During the year interest paid to Kopran Research Laboratories Ltd was £592.

KOPRAN (UK) LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
8
Parent Company

The Company is a wholly owned subsidiary of Kopran Research Laboratories Ltd whose registered address is Parijat House, 1076, DR. E. Moses Road, Worli, Mumbai - 400 018, India. The group in which the results of the company are consolidated is Kopran Research Laboratories Ltd, copies of the consolidated financial statements are available from the above address.

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