REGISTERED NUMBER: 07889045 (England and Wales)

SHIVOM LIMITED

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

V Anand

M Vij

SECRETARY:

REGISTERED OFFICE:

33 Caegwyn Road

Cardiff

CF14 1QN

REGISTERED NUMBER:

07889045 (England and Wales)

ACCOUNTANTS:

MHA (trading name of MHA Advisory Ltd)

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

FIXED ASSETS

Tangible assets

4

90,899

122,154

Investments

5

235,100

-

325,999

122,154

CURRENT ASSETS

Debtors

6

165,575

55,272

Cash at bank

177,271

389,874

342,846

445,146

CREDITORS

Amounts falling due within one year

7

(64,250

)

(10,603

)

NET CURRENT ASSETS

278,596

434,543

TOTAL ASSETS LESS CURRENT LIABILITIES

604,595

556,697

CREDITORS

Amounts falling due after more than one year

8

(86,444

)

(95,191

)

PROVISIONS FOR LIABILITIES

(17,271

)

(22,237

)

NET ASSETS

500,880

439,269

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

500,780

439,169

500,880

439,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 and authorised for issue by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

V Anand - Director

1.	STATUTORY INFORMATION

Shivom 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.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

Fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

1,757

148,254

4,967

154,978

DEPRECIATION

At 1 January 2025

1,181

27,798

3,845

32,824

Charge for year

253

30,114

888

31,255

At 31 December 2025

1,434

57,912

4,733

64,079

NET BOOK VALUE

At 31 December 2025

323

90,342

234

90,899

At 31 December 2024

576

120,456

1,122

122,154

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

235,100

At 31 December 2025

235,100

NET BOOK VALUE

At 31 December 2025

235,100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

27,498

-

Other debtors

14,346

13,017

Directors' current accounts

120,131

38,655

Prepayments

3,600

3,600

165,575

55,272

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

53,166

-

Other creditors

8,747

8,539

Accruals and deferred income

1

-

Accrued expenses

2,336

2,064

64,250

10,603

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

86,444

95,191

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

V Anand

Balance outstanding at start of year

38,655

34,717

Amounts advanced

83,617

14,356

Amounts repaid

(2,141

)

(10,418

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

120,131

38,655