Company No: 11204877 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	233,933		277,132
Tangible assets	4	17,571		20,620
Investments	5	8		8
		251,512		297,760
Current assets
Debtors	6	48,202		66,899
Cash at bank and in hand		61,318		60,503
		109,520		127,402
Creditors: amounts falling due within one year	7	( 987,229)		( 876,430)
Net current liabilities		(877,709)		(749,028)
Total assets less current liabilities		(626,197)		(451,268)
Creditors: amounts falling due after more than one year	8	( 12,457)		0
Provision for liabilities		( 88,815)		( 38,101)
Net liabilities		( 727,469)		( 489,369)
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		( 727,569 )		( 489,469 )
Total shareholders' deficit		( 727,469)		( 489,369)

For the financial year ending 28 February 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Raviga Group Limited (registered number: 11204877) were approved and authorised for issue by the Board of Directors on 30 August 2026. They were signed on its behalf by:

Mr K Raichura Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Raviga Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in . The address of the Company's registered office is Tech Hall Main Road, Exminster, Exeter, EX6 8AP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £737,957. The Company is supported through loans from the directors and other group companies. The directors and other group companies have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill	10 years straight line
Development costs	10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	25 % reducing balance
Computer equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the Company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

Where it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	20		20

3. Intangible assets

	Goodwill		Development costs		Total
	£		£		£
Cost
At 01 March 2025	45,780		419,673		465,453
At 28 February 2026	45,780		419,673		465,453
Accumulated amortisation
At 01 March 2025	28,994		159,327		188,321
Charge for the financial year	4,661		38,538		43,199
At 28 February 2026	33,655		197,865		231,520
Net book value
At 28 February 2026	12,125		221,808		233,933
At 28 February 2025	16,786		260,346		277,132

4. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 March 2025	10,097		21,826		31,923
Additions	0		1,666		1,666
At 28 February 2026	10,097		23,492		33,589
Accumulated depreciation
At 01 March 2025	1,890		9,413		11,303
Charge for the financial year	1,442		3,273		4,715
At 28 February 2026	3,332		12,686		16,018
Net book value
At 28 February 2026	6,765		10,806		17,571
At 28 February 2025	8,207		12,413		20,620

5. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 March 2025	8
At 28 February 2026	8
Carrying value at 28 February 2026	8
Carrying value at 28 February 2025	8

6. Debtors

	2026		2025
	£		£
Amounts owed by Group undertakings	40,212		31,147
Prepayments	0		6,957
VAT recoverable	0		20,161
Other debtors	7,990		8,634
	48,202		66,899

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	3,200		19,260
Trade creditors	762		50,276
Amounts owed to Group undertakings	535,169		447,224
Amounts owed to directors	300,889		300,889
Accruals	4,226		2,262
Taxation and social security	66,946		6,288
Other creditors	76,037		50,231
	987,229		876,430

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	12,457		0

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
9,235 Ordinary A shares of £ 0.01 each	92		92
765 Ordinary B shares of £ 0.01 each	8		8
	100		100

10. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Amounts owed to directors	(300,889)		(300,889)

Other related party transactions

	2026		2025
	£		£
Amounts owed from group companies	40,212		31,147
Amounts owed to group companies	(293,314)		(262,796)
Amounts owed to parent company	(241,855)		(184,428)
Amounts due to connected parties	(32,880)		(32,880)

The balances are interest free and repayable on demand.