SIVAGANGA CASH AND CARRY LIMITED

SIVAGANGA CASH AND CARRY LIMITED
Contents Page
For the year ended 28 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

SIVAGANGA CASH AND CARRY LIMITED Accountants' Report For the year ended 28 February 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Esteem Financial Solutions Ltd 28 February 2026 .................................................... Esteem Financial Solutions Ltd Unit 5 111 The GreenWay Colindale NW9 5AR 20 October 2026 1

SIVAGANGA CASH AND CARRY LIMITED
Accountants' Report
For the year ended 28 February 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Esteem Financial Solutions Ltd
28 February 2026

....................................................

Esteem Financial Solutions Ltd
Unit 5
111 The GreenWay
Colindale
NW9 5AR
20 October 2026

1

SIVAGANGA CASH AND CARRY LIMITED
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	26,760	26,760
Tangible fixed assets	4	19,754	23,240
		46,514	50,000
Current assets
Stocks		45,000	45,000
Debtors		8,800	8,800
Cash at bank and in hand		10,928	177
		64,728	53,977
Creditors: amount falling due within one year		(84,329)	(77,705)
Net current assets		(19,601)	(23,728)

Total assets less current liabilities		26,913	26,272
Creditors: amount falling due after more than one year		(6,157)	(19,912)
Provisions for liabilities		0	(137)
Net assets		20,756	6,223

Capital and reserves
Called up share capital		1	1
Profit and loss account		20,755	6,222
Shareholders' funds		20,756	6,223

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 20 October 2026 and were signed by:

-------------------------------
Puvanenthirarasa Litharsan
Director

2

SIVAGANGA CASH AND CARRY LIMITED
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

SIVAGANGA CASH AND CARRY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15497129, registration address 30-32 Blackthorn Road, Wymondham, NR18 0PY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

15 Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 March 2025	26,760	26,760
Additions	-	-
Disposals	-	-
At 28 February 2026	26,760	26,760
Net book values
At 28 February 2026	26,760	26,760
At 28 February 2025	26,760	26,760

4.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 March 2025	23,240	23,240
Additions	-	-
Disposals	-	-
At 28 February 2026	23,240	23,240
Depreciation
At 01 March 2025	-	-
Charge for year	3,486	3,486
On disposals	-	-
At 28 February 2026	3,486	3,486
Net book values
Closing balance as at 28 February 2026	19,754	19,754
Opening balance as at 01 March 2025	23,240	23,240

3