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Registration number: 03013183

Davrin Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

Contents

Company Information | 1
Balance Sheet | 2
Statement of Changes in Equity | 3
Notes to the Unaudited Financial Statements | 4 to 6

Davrin Limited

Company Information

Directors | Mrs Sukhminder Amir Kapadia Mr Rafique Amir Kapadia Mr Amir Tayebali Kapadia

Registered office | 9 Berners Place London United Kingdom W1T 3AD

Accountants | Mehta & Tengra Chartered Accountants9 Berners Place London W1T 3AD

Davrin Limited

(Registration number: 03013183)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investments | 4 | 701,850 | 701,850
Creditors: Amounts falling due within one year | 5 | (595,147) | (595,147)
Net assets |  | 106,703 | 106,703
Capital and reserves |  |  |
Called up share capital | 6 | 10,002 | 10,002
Retained earnings |  | 96,701 | 96,701
Shareholders' funds |  | 106,703 | 106,703

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 August 2026 and signed on its behalf by:

......................................... Mr Rafique Amir Kapadia Director

Davrin Limited

Statement of Changes in Equity for the Year Ended 31 March 2026

| Share capital £ | Retained earnings £ | Total £
At 1 April 2025 | 10,002 | 96,701 | 106,703
At 31 March 2026 | 10,002 | 96,701 | 106,703

| Share capital £ | Retained earnings £ | Total £
At 1 April 2024 | 10,002 | 96,701 | 106,703
At 31 March 2025 | 10,002 | 96,701 | 106,703

Davrin Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
9 Berners Place
London
W1T 3AD
United Kingdom

These financial statements were authorised for issue by the Board on 10 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

Davrin Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 701,850 | 701,850

Subsidiaries | £
Cost or valuation
At 1 April 2025 | 701,850
Provision
Carrying amount
At 31 March 2026 | 701,850
At 31 March 2025 | 701,850

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2026 | 2025
Subsidiary undertakings
Lam Cash & Carry Limited | 9 Berners Place, London, W1T 3AD, United Kingdom. | Ordinary Shares | 99.9% | 99.9%

Subsidiary undertakings
Lam Cash & Carry Limited The principal activity of Lam Cash & Carry Limited is holding company..

Davrin Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 7 | 595,147 | 595,147

6 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 10,002 | 10,002 | 10,002 | 10,002

On 9 August 2024 the ordinary shares were re -designated as 6002 "A" ordinary shares and 4000 "B" ordinary shares.
The "A" and "B" shares rank pari pasu in all respects except:
a) The holders of "B" ordinary shares are not entitled to appoint or remove any director.
b) The holders of "B" ordinary shares are not entitled to attend or vote at any general meeting.

7 | Related party transactions

Summary of transactions with subsidiaries

Sara Development Limited
Sara Development Limited is wholly owned by Lam Cash & Carry Limited, the immediate subsidiary company.

Loans to related parties

2026 | Subsidiary £ | Total £
At start of period | 595,147 | 595,147
At end of period | 595,147 | 595,147

2025 | Subsidiary £ | Total £
At start of period | 595,147 | 595,147
At end of period | 595,147 | 595,147