Company No: 11582506 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	3	100		100
		100		100
Current assets
Debtors	4	662,041		464,439
		662,041		464,439
Creditors: amounts falling due within one year	5	( 1,000)		( 1,000)
Net current assets		661,041		463,439
Total assets less current liabilities		661,141		463,539
Net assets		661,141		463,539
Capital and reserves
Called-up share capital	6	2,640		2,419
Share premium account		661,777		464,396
Profit and loss account		( 3,276 )		( 3,276 )
Total shareholders' funds		661,141		463,539

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 Holdings Limited (registered number: 11582506) were approved and authorised for issue by the Board of Directors on 26 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 Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. 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 have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due 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.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

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.

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	3		3

3. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 March 2025	100
At 28 February 2026	100
Carrying value at 28 February 2026	100
Carrying value at 28 February 2025	100

4. Debtors

	2026		2025
	£		£
Amounts owed by Group undertakings	662,041		464,439

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Accruals	1,000		1,000

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
181,058 Ordinary A shares of £ 0.01 each (2025: 165,692 shares of £ 0.01 each)	1,810.40		1,656.92
3,983 Ordinary B shares of £ 0.01 each (2025: 3,661 shares of £ 0.01 each)	39.83		36.61
78,977 Ordinary C shares of £ 0.01 each (2025: 72,592 shares of £ 0.01 each)	789.77		725.92
	2,640.00		2,419.45

7. Related party transactions

Other related party transactions

	2026		2025
	£		£
Amounts owed from group companies	420,186		280,011
Amounts owed from subsidary	241,855		184,428

The balances are interest free and repayable on demand.