Pedoria Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 08433478

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		625,000		625,000
Investments	5		1,804,809		1,854,142

			2,429,809		2,479,142
CURRENT ASSETS
Debtors	6	83,338		436,255
Cash at bank and in hand		4,408,432		3,746,515

		4,491,770		4,182,770
Creditors: Amounts Falling Due Within One Year	7	(58,711 )		(58,488 )

NET CURRENT ASSETS (LIABILITIES)			4,433,059		4,124,282

TOTAL ASSETS LESS CURRENT LIABILITIES			6,862,868		6,603,424

Creditors: Amounts Falling Due After More Than One Year	8		(538,951 )		(309,275 )

NET ASSETS			6,323,917		6,294,149

CAPITAL AND RESERVES
Called up share capital	9		200		10
Profit and Loss Account			6,323,717		6,294,139

SHAREHOLDERS' FUNDS			6,323,917		6,294,149

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Pedoria Group Limited

Balance Sheet (continued)

As At 31 March 2026

For the 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.

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

The directors acknowledge their 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 Sailesh Devlukia Director	Mr Atul Dhanani Director
26th August 2026

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

Pedoria Group Limited Registered number 08433478 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 22 Empire Centre, Imperial Way, Watford, Hertfordshire, WD24 4YH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The accounts present information about the parent undertaking as an individual undertaking and not about its group.

The company is exempt from preparing group accounts as it is a small group.

The company is not required to produce a cash flow statement on the grounds that it is a small company.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover represents rent received for the investment property, excluding value added tax.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. 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.

2.6. Taxation

Tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

...CONTINUED

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Pedoria Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 April 2025	625,000

As at 31 March 2026	625,000

Net Book Value
As at 31 March 2026	625,000

As at 1 April 2025	625,000

The valuation of investment properties was carried out at the balance sheet date by the directors on an open market basis. No depreciation or amortisation is provided in respect of these properties. The historic cost of the investment properties within the group was £850,000.

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Pedoria Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	1,854,142

As at 31 March 2026	1,854,142

Provision
As at 1 April 2025	-
Revaluations	49,333

As at 31 March 2026	49,333

Net Book Value
As at 31 March 2026	1,804,809

As at 1 April 2025	1,854,142

The total value of ivestments of £1,854,142 comprises: subsidiary undertakings - £1,804,809; participating interests - £49,333. A provision of £49333 was made against participating interests in the year. Investments are recorded at historical cost.

In the opinion of the directors the shares in the company’s subsidiaries are worth at least the amounts at

which they are stated in the balance sheet.

The principal undertakings in which the company's interest at the year end is 20% or more are as follows:

Subsidiary companies

ACS-APT Computer Systems Limited

Nature of business: Information technology and consultancy

Class of shares: Ordinary % Holding: 100

Kudrati Limited

Nature of business: Wholesalers of fresh fruits and vegetables

Class of shares: Ordinary % Holding: 100

Participating interests

Euro SA

Country of incorporation: Peru

Nature of business: Farming

Class of shares: Ordinary % Holding: 22.22

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Pedoria Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,538	3,000
Prepayments and accrued income	79,800	217,615
Directors' loan accounts	-	215,640

	83,338	436,255

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	200	173
Corporation tax	52,680	53,497
VAT	1,386	1,500
Accruals and deferred income	3,523	3,318
Directors' loan accounts	922	-

	58,711	58,488

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

	2026	2025
	£	£
Amounts owed to subsidiaries	538,951	309,275

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
200 Ordinary Shares of £ 1.00 each	200	10


Shares issued during the period:	£
190 Ordinary Shares of £ 1.00 each	190

10. Capital Commitments

At the end of the period, the company had no material capital commitments contracted for but not provided in these financial statements

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Pedoria Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Sailesh Devlukia	122,691	-	122,691	-	-
Mr Atul Dhanani	122,691	-	122,691	-	-

The above loans were unsecured, interest free and repayable on demand.

12. Controlling Party

No single party controls the company.

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