REGISTERED NUMBER: 06231244 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

VANILLA MOON FASHION PVT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Gautam Mehra

SECRETARY:

Deepika Mehra

REGISTERED OFFICE:

31 High View Close

Leicester

Leicestershire

LE4 9LJ

REGISTERED NUMBER:

06231244 (England and Wales)

AUDITORS:

TC Group, Statutory Auditor

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

5

2,193,880

2,217,019

Investment property

6

925,000

1,200,000

3,118,880

3,417,019

CURRENT ASSETS

Stocks

156,791

197,225

Debtors

7

506,143

339,657

Cash at bank

-

2,428

662,934

539,310

CREDITORS

Amounts falling due within one year

8

1,002,991

867,395

NET CURRENT LIABILITIES

(340,057

)

(328,085

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,778,823

3,088,934

CREDITORS

Amounts falling due after more than one year

9

1,069,937

1,218,398

NET ASSETS

1,708,886

1,870,536

CAPITAL AND RESERVES

Called up share capital

11

1,000,000

1,000,000

Retained earnings

708,886

870,536

SHAREHOLDERS' FUNDS

1,708,886

1,870,536

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 17 August 2026 and were signed by:

Gautam Mehra - Director

1.	STATUTORY INFORMATION

Vanilla Moon Fashion Pvt Limited 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 company's trading address is 34, Clifton Place, London, W2 2SW.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Long leasehold

-

in accordance with the property

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Long leasehold - over the lease term

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	AUDITORS' REMUNERATION

2026

2025

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

8,925

8,350

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

2,248,386

51,822

404

2,300,612

DEPRECIATION

At 1 April 2025

53,112

30,082

399

83,593

Charge for year

17,704

5,434

1

23,139

At 31 March 2026

70,816

35,516

400

106,732

NET BOOK VALUE

At 31 March 2026

2,177,570

16,306

4

2,193,880

At 31 March 2025

2,195,274

21,740

5

2,217,019

Long Leasehold - over the term of the lease

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,200,000

Impairments

(275,000

)

At 31 March 2026

925,000

NET BOOK VALUE

At 31 March 2026

925,000

At 31 March 2025

1,200,000

Investment properties were reviewed by the director at the year end taking into account their knowledge of local market conditions and the condition of the properties owned by the company. In their opinion the value shown in the financial statements represents a materially fair value.

The Company had during 2022-23 purchased a new office and accordingly the old office is let out for rent on temporary basis until a suitable buyer is found. Under FRS 102 accounting standards a property that is not owner occupied and rented out for rental income must be classified and treated as an investment property. The Company is determined to sell the temporary let out property and use the proceeds of sale to prepay the loan for the new office.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

498,642

332,232

Prepayments

7,501

7,425

506,143

339,657

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

308,541

101,418

Amounts owed to group undertakings

554,283

626,393

Corporation tax

32,130

48,983

VAT

73,464

59,127

Other creditors

-

6,942

Accrued expenses

34,573

24,532

1,002,991

867,395

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

101,418

101,418

Bank loans - 2-5 years

304,254

304,254

Bank loans more 5 yr by instal

664,265

812,726

1,069,937

1,218,398

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

664,265

812,726

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,171,355

1,319,816

Bank loan is secured on a fixed and floating charge against the properties to which they relate to.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000,000

Ordinary

£1

1,000,000

1,000,000

12.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Dilun Mistry FCA (Senior Statutory Auditor)

for and on behalf of TC Group, Statutory Auditor

13.	RELATED PARTY DISCLOSURES

During the period under review the company purchased stock at cost of £1,250,033 (2025: £1,230,437) from Leiner Shoes Pvt Limited. The balance owed at 31 March 2026 was £554,283 (2025: £626,393).

14.	ULTIMATE CONTROLLING PARTY

The controlling party is Leiner Shoes Pvt Limited.

The ultimate controlling party is Gautam Mehra.

The smallest group for which consolidated financial statements are prepared is headed by Leiner Shoes Pvt Limited is incorporated in India and and copies of these can be obtained from this parent company's registered office at UG-11, Daryacha, 39 Hauz Khas Village, New Delhi - 110016 (India)