Harrshiv Overseas Limited Accounts






Harrshiv Overseas Limited

	Company No. 15800027
		Information for Filing with The Registrar
		For the year ended
		31 March 2026

at	31 March 2026
Company No.		15800027	Notes	2026	2025
				£	£
Fixed assets



	Investments		4	2,501,500	851,500
				2,501,500	851,500
Current assets

	Debtors		5	52,610	-

	Cash at bank and in hand			124,232	162,038
				176,842	162,038
Creditors: Amount falling due within one year			6	(52,731)	(3,812)
Net current assets				124,111	158,226
Total assets less current liabilities				2,625,611	1,009,726




Net assets				2,625,611	1,009,726

Capital and reserves
	Called up share capital			2,600,000	1,000,000
	Share premium account		8	14,400	-


	Profit and loss account		8	11,211	9,726

Total equity				2,625,611	1,009,726



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the 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 in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 13 July 2026 and signed on its behalf by:
Kamalkumar Agrawal
Director
13 July 2026

for the year ended 31 March 2026

General information

Harrshiv Overseas Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15800027

Its registered office is:

C/O N M Shah & Company

Conex House

148 Field End Road

Pinner, Middlesex

HA5 1RJ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Taxation

Income 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 profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 April 2025	851,500	851,500
		Additions	1,650,000	1,650,000


		At 31 March 2026	2,501,500	2,501,500
		Provisions/Impairment





		Net book values
		At 31 March 2026	2,501,500	2,501,500
		At 31 March 2025	851,500	851,500

5	Debtors
			2026	2025
			£	£
		Trade debtors	52,610	-







			52,610	-

6	Creditors:
		amounts falling due within one year
			2026	2025
			£	£




		Trade creditors	50,211	-

		Taxes and social security	-	266

		Other creditors	-	1,403
		Accruals and deferred income	2,520	2,143
			52,731	3,812

Share Capital

During the year the company issued 1,600,000 Ordinary Shares of £1 each at a total share premium of £14,400.

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

Parent Company

The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:

Harrshiv Healthy Foods and More Pvt. Ltd. (incorporated in India)

The parent's registered office address is:

A 207 Shayam Kamal, 2nd Fl;oor

Tejpal Road Vile, Parle (East)

Nagpur, Mumbai City, MH 400057

India