REGISTERED NUMBER: 10939787 (England and Wales)

Indiralaxmi Vignesh 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:

Mrs B Menon

P Menon

REGISTERED OFFICE:

4, Harley Street

London

W1G9PB

REGISTERED NUMBER:

10939787 (England and Wales)

ACCOUNTANTS:

DSJ Partners (UK) Limited

2nd Floor

1 Bell Street

London

NW1 5BY

FIXED ASSETS

Intangible assets

4

67,180

83,974

Tangible assets

5

32,874

41,076

100,054

125,050

CURRENT ASSETS

Debtors

6

2,876,521

3,253,536

Cash at bank

132,244

283,352

3,008,765

3,536,888

CREDITORS

Amounts falling due within one year

7

(131,813

)

(806,848

)

NET CURRENT ASSETS

2,876,952

2,730,040

TOTAL ASSETS LESS CURRENT LIABILITIES

2,977,006

2,855,090

CREDITORS

Amounts falling due after more than one year

8

-

(3,640

)

NET ASSETS

2,977,006

2,851,450

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,976,906

2,851,350

SHAREHOLDERS' FUNDS

2,977,006

2,851,450

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

P Menon - Director

Mrs B Menon - Director

1.	STATUTORY INFORMATION

Indiralaxmi Vignesh 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 receivable, excluding value added tax .

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred 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 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.

Pension costs and other post-retirement benefits

Contributions payable to the pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 January 2025

and 31 December 2025

167,944

AMORTISATION

At 1 January 2025

83,970

Amortisation for year

16,794

At 31 December 2025

100,764

NET BOOK VALUE

At 31 December 2025

67,180

At 31 December 2024

83,974

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

83,208

31,198

17,497

131,903

Additions

-

-

2,757

2,757

At 31 December 2025

83,208

31,198

20,254

134,660

DEPRECIATION

At 1 January 2025

54,846

23,795

12,186

90,827

Charge for year

7,091

1,851

2,017

10,959

At 31 December 2025

61,937

25,646

14,203

101,786

NET BOOK VALUE

At 31 December 2025

21,271

5,552

6,051

32,874

At 31 December 2024

28,362

7,403

5,311

41,076

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,981

3,004

Other debtors

2,872,540

3,250,532

2,876,521

3,253,536

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,147

11,155

Trade creditors

5,485

107,840

Taxation and social security

114,621

687,853

Other creditors

7,560

-

131,813

806,848

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

3,640