Ambika Investments Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

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Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 08765118

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		14,857		14,853

			14,857		14,853
CURRENT ASSETS
Stocks		275,898		275,898
Debtors	5	6,968,998		7,332,446
Cash at bank and in hand		3,130		4,097

		7,248,026		7,612,441
Creditors: Amounts Falling Due Within One Year	6	(182,339 )		(238,892 )

NET CURRENT ASSETS (LIABILITIES)			7,065,687		7,373,549

TOTAL ASSETS LESS CURRENT LIABILITIES			7,080,544		7,388,402

Creditors: Amounts Falling Due After More Than One Year	7		(3,767,920 )		(4,067,920 )

NET ASSETS			3,312,624		3,320,482

CAPITAL AND RESERVES
Called up share capital			300		300
Profit and Loss Account			3,312,324		3,320,182

SHAREHOLDERS' FUNDS			3,312,624		3,320,482

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Ambika Investments Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mitul Popat

Director

22/05/2026

The notes on pages 4 to 5 form part of these financial statements.

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Ambika Investments Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Ambika Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08765118 . The registered office is Devonshire House, 582 Honeypot Lane, Stanmore, London, HA7 1JS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investments

	Listed
	£
Cost or Valuation
As at 1 January 2025	14,853
Additions	4

As at 31 December 2025	14,857

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	14,857

As at 1 January 2025	14,853

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	6,968,998	7,332,446

During the year ended 31 December 2025, Ambika Investments Ltd has provided interest free loans to its subsidiary companies. A total loan of £5,717,424, £310,000 and £146,549 has been provided to Lyonwood Ltd, Lyonwood Properties Ltd and Lyonwood Investments Ltd respectively. These loans are repayable on demand; hence these amounts are being reflected accordingly under Debtors - Less Than One Year.

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Ambika Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	24,991	30,546
Other creditors	157,348	208,346

	182,339	238,892

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	3,767,920	4,067,920

8. Directors Advances, Credits and Guarantees

As at 31 December 2025, Ambika Investments Ltd owed £12,298 to its director. This amount is reflected in the director's loan account in credit balance, which is shown as part Other creditors under Creditors due within one year. Please be advised that the director have agreed to provide this loan on an interest free basis and the loan is repayable on demand.

9. Related Party Transactions

As of 31 December 2025, Ambika Investments Ltd owed £2,468,000 to its shareholders. These loans have been provided on an interest free basis, with £2,468,000 of the total loans to be payable after more than one year. Hence, this amount is reflected accordingly in their respective loan accounts in credit balances, which is shown under Creditors due after more than one year.

Additionally, Ambika Investments Ltd also owed £1,299,920 to its related company, Chamilion Holding BV. This outstanding amount has not been discounted to its present value under 11.13A FRED 67.

During the year ended 31 December 2025, Ambika Investments Ltd received a interest free loans of £137,300 and £4 from its subsidiary companies, Blue Alpine Trading Ltd Blue Alpine Ltd respectively. These loans are repayable on demand and are shown as part of Other creditors under Creditors falling due within one year.

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Director	Mr Mitul Popat

Secretary	Mrs Shivani Popat

Company Number	08765118

Registered Office	Devonshire House
	582 Honeypot Lane
	Stanmore
	London
	HA7 1JS

Accountants	Capitax Financial Ltd
	Devonshire House
	582 Honeypot Lane
	Stanmore
	Middlesex
	HA7 1JS