Company No: 16213999 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	M Kotecha (Appointed 28 January 2025)
	S Kotecha (Appointed 28 January 2025)

REGISTERED OFFICE	20 Wenlock Road
	London
	N1 7GU
	United Kingdom

COMPANY NUMBER

16213999 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	103 Colmore Row
	Birmingham
	B3 3AG

	Note	31.03.2026
		£
Fixed assets
Investments	3	6,886,602
		6,886,602
Current assets
Debtors	4	3,154
Cash at bank and in hand		507,728
		510,882
Creditors: amounts falling due within one year	5	( 7,232,847)
Net current liabilities		(6,721,965)
Total assets less current liabilities		164,637
Provision for liabilities	6	( 49,120)
Net assets		115,517
Capital and reserves
Called-up share capital	7	6
Profit and loss account		115,511
Total shareholders' funds		115,517

For the financial period ending 31 March 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 period 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 Pluvia Investments Limited (registered number: 16213999) were approved and authorised for issue by the Board of Directors on 21 October 2026. They were signed on its behalf by:

M Kotecha Director

1. Accounting policies

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

General information and basis of accounting

Pluvia Investments 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 20 Wenlock Road, London, N1 7GU, 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 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Pluvia Investments Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Reporting period length

These financial statements cover the period from 28 January 2025 (date of incorporation) to 31 March 2026. This represents the company’s first accounting period and is longer than twelve months. Accordingly, no comparative amounts are shown.

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 Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise on monetary items.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

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 Balance Sheet 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 enacted or substantively enacted 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. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

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 in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument.

Investments in listed shares are classified as basic financial instruments. They are initially measured at transaction price and subsequently measured at fair value. with changes in fair value being recognised in the Statement of Comprehensive Income. Fair value is determined using the quoted bid price at the balance sheet date.

Trade and other debtors and creditors are classified as basic financial instruments and measured on initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank. short-term bank deposits with an original maturity of three months or less and bank overdrafts which are an integral part of the Company's cash management.

Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	Period from 28.01.2025 to 31.03.2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 28 January 2025	0		0
Additions	15,593,151		15,593,151
Disposals	( 9,075,313)		( 9,075,313)
Movement in fair value	368,764		368,764
At 31 March 2026	6,886,602		6,886,602
Carrying value at 31 March 2026	6,886,602		6,886,602

4. Debtors

	31.03.2026
	£
Other debtors	3,154

5. Creditors: amounts falling due within one year

	31.03.2026
	£
Amounts owed to directors	7,217,954
Accruals	14,893
	7,232,847

6. Deferred tax

	31.03.2026
	£
At the beginning of financial period	0
Charged to the Statement of Income and Retained Earnings	( 49,120)
At the end of financial period	( 49,120)

The deferred taxation balance is made up as follows:

	31.03.2026
	£
Capital gains	( 80,641)
Losses and other deductions	31,521
	( 49,120)

7. Called-up share capital

	31.03.2026
	£
Allotted, called-up and fully-paid
6 Ordinary shares of £ 1.00 each	6

8. Related party transactions

Transactions with the entity's directors

Included within other creditors is £7,217,954 owed to a director. This amount is unsecured, interest free and repayable on demand.