REGISTERED NUMBER: 11167764 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Lalithaa Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

3,579

3,582

Investments

5

1

4,954

3,580

8,536

CURRENT ASSETS

Debtors

6

74,284

35,573

Cash at bank

7,715

2,492

81,999

38,065

CREDITORS

Amounts falling due within one year

7

(72,486

)

(46,587

)

NET CURRENT ASSETS/(LIABILITIES)

9,513

(8,522

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,093

14

PROVISIONS FOR LIABILITIES

-

(12

)

NET ASSETS

13,093

2

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

13,092

1

13,093

2

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

Mr E V Navaratnam - Director

Mrs L B Navaratnam - Director

1.	STATUTORY INFORMATION

Lalithaa Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11167764

Registered office:

Westminster House

10 Westminster Road

Macclesfield

Cheshire

SK10 1BX

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 net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

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

Computer equipment

-

25% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2025

8,148

Additions

2,273

At 31 January 2026

10,421

DEPRECIATION

At 1 February 2025

4,566

Charge for year

2,276

At 31 January 2026

6,842

NET BOOK VALUE

At 31 January 2026

3,579

At 31 January 2025

3,582

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 February 2025

4,954

Impairments

(4,953

)

At 31 January 2026

1

NET BOOK VALUE

At 31 January 2026

1

At 31 January 2025

4,954

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

9,000

-

Other debtors

65,284

35,573

74,284

35,573

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

1,041

6,476

Taxation and social security

70,130

38,361

Other creditors

1,315

1,750

72,486

46,587

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

Mr E V Navaratnam and Mrs L B Navaratnam

Balance outstanding at start of year

26,159

10,651

Amounts advanced

47,523

36,294

Amounts repaid

(26,159

)

(20,786

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

47,523

26,159

Loan more than £10,000 will incur an interest charge of 2.25%/3.75% and will be repaid within 9 months after year end.