REGISTERED NUMBER: 11605021 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

PRIMA INTERNATIONAL LTD

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr G Singh

Mrs T Verma

REGISTERED OFFICE:

F5 Unit F5

Western International Market

Southall

UB2 5XJ

REGISTERED NUMBER:

11605021 (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 directors 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 Profit and Loss Account and certain other primary statements and the Report of the Directors 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 Prima International Ltd for the year ended 31 March 2026 which comprise the Profit and Loss Account, 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 Board of Directors of Prima International Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Prima International Ltd and state those matters that we have agreed to state to the Board of Directors of Prima International Ltd, as a body, 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 Prima International Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Prima International Ltd 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 Prima International Ltd. You consider that Prima International Ltd 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 Prima International Ltd. 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

21 July 2026

FIXED ASSETS

Tangible assets

3

31,180

41,574

Investment property

4

194,368

-

225,548

41,574

CURRENT ASSETS

Stocks

88,772

94,889

Debtors

5

1,370,963

1,415,636

Cash at bank

1,879,200

1,810,366

3,338,935

3,320,891

CREDITORS

Amounts falling due within one year

6

1,660,667

1,664,787

NET CURRENT ASSETS

1,678,268

1,656,104

TOTAL ASSETS LESS CURRENT LIABILITIES

1,903,816

1,697,678

PROVISIONS FOR LIABILITIES

5,015

7,436

NET ASSETS

1,898,801

1,690,242

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

1,898,791

1,690,232

SHAREHOLDERS' FUNDS

1,898,801

1,690,242

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

Mr G Singh - Director

1.	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 net invoiced sales of goods, excluding value added tax.

Revenue recognition

Revenue is recognised once the goods are delivered and the risks and rewards have passed to the customer.

Intangible assets

Cryptocurrencies are classified as intangible assets and measured in accordance with the revaluation model. They are valued annually with gains taken to a revaluation reserve. Due to the enduring nature of the asset, no amortisation has been provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 18 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

57,427

32,250

21,472

111,149

DEPRECIATION

At 1 April 2025

38,271

21,036

10,268

69,575

Charge for year

4,789

2,804

2,801

10,394

At 31 March 2026

43,060

23,840

13,069

79,969

NET BOOK VALUE

At 31 March 2026

14,367

8,410

8,403

31,180

At 31 March 2025

19,156

11,214

11,204

41,574

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

194,368

At 31 March 2026

194,368

NET BOOK VALUE

At 31 March 2026

194,368

In the opinion of the director the fair value of the investment properties as at 31 March 2026 is not significantly different to that stated above.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,314,120

1,175,963

Other debtors

56,843

239,673

1,370,963

1,415,636

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,353,878

1,429,627

Taxation and social security

283,236

199,861

Other creditors

23,553

35,299

1,660,667

1,664,787

7.	OTHER FINANCIAL COMMITMENTS

The company had a total amount of commitments at the balance sheet date of £39,333.