REGISTERED NUMBER: 06421525 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

SHIVIM VEARBA LTD.

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

C A Aksler

REGISTERED OFFICE:

74 Brent Street

London

NW4 2ES

REGISTERED NUMBER:

06421525 (England and Wales)

ACCOUNTANTS:

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

FIXED ASSETS

Investment property

4

525,000

525,000

CURRENT ASSETS

Debtors

5

478,436

484,476

Cash at bank

245

136

478,681

484,612

CREDITORS

Amounts falling due within one year

6

(386,742

)

(386,172

)

NET CURRENT ASSETS

91,939

98,440

TOTAL ASSETS LESS CURRENT LIABILITIES

616,939

623,440

CREDITORS

Amounts falling due after more than one year

7

(26,804

)

(32,761

)

PROVISIONS FOR LIABILITIES

(30,000

)

(30,000

)

NET ASSETS

560,135

560,679

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

560,133

560,677

SHAREHOLDERS' FUNDS

560,135

560,679

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 July 2026 and were signed by:

C A Aksler - Director

1.	STATUTORY INFORMATION

Shivim Vearba Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	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.

Turnover

Turnover represents net rent receivable, excluding value added tax.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

525,000

NET BOOK VALUE

At 30 November 2025

525,000

At 30 November 2024

525,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

15,643

14,293

Other debtors

462,793

470,183

478,436

484,476

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

1,510

1,472

Tax

33

33

Other creditors

105,917

104,617

Directors' current accounts

278,562

278,730

Accrued expenses

720

1,320

386,742

386,172

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Other loans more 5yrs instal

26,804

32,761

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

26,804

32,761

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Other loans

26,804

32,761

Under the bank loan, £26,804 was received under Bounce back Loan Scheme (BBL). The loan is unsecured, interest free for the first year, then capped at 2.5% afterwards and backed by HM Government.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Retained

earnings

£

At 1 December 2024

560,677

Deficit for the year

(544

)

At 30 November 2025

560,133

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C A Aksler.