REGISTERED NUMBER: 14808603 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

RATNAVEL INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss Nandhini Ratnavel

REGISTERED OFFICE:

100 Raleigh Drive

London

N20 0XA

REGISTERED NUMBER:

14808603 (England and Wales)

ACCOUNTANTS:

BENEDICTS

873 High Road

North Finchley

London

N12 8QA

FIXED ASSETS

Investment property

4

6,375,124

6,351,833

CURRENT ASSETS

Cash at bank

138,175

118,362

CREDITORS

Amounts falling due within one year

5

71,676

61,282

NET CURRENT ASSETS

66,499

57,080

TOTAL ASSETS LESS CURRENT LIABILITIES

6,441,623

6,408,913

CREDITORS

Amounts falling due after more than one year

6

2,760,851

2,770,051

NET ASSETS

3,680,772

3,638,862

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Share premium

10

3,581,174

3,581,174

Retained earnings

10

98,598

56,688

SHAREHOLDERS' FUNDS

3,680,772

3,638,862

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 2 November 2026 and were signed by:

Miss Nandhini Ratnavel - Director

1.	STATUTORY INFORMATION

Ratnavel Investments Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

6,351,833

Additions

23,291

At 31 March 2026

6,375,124

NET BOOK VALUE

At 31 March 2026

6,375,124

At 31 March 2025

6,351,833

In the opinion of the director the fair value of the investment properties as at 31 March 2026 is not significantly different to that stated above.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Credit cards

1,031

2,060

Taxation

28,025

22,028

Social security and other taxes

263

400

Tenant deposits

24,033

21,794

Other creditors

3,281

1,622

Directors' current accounts

4,373

353

Deferred income

3,350

5,825

Accruals

7,320

7,200

71,676

61,282

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 7)

2,760,851

2,770,051

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

2,760,851

2,770,051

7.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

2,760,851

2,770,051

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

2,760,851

2,770,051

The bank loans are secured over the investment properties of the company. The bank loans are due for repayment in full by February 2057. The rate of interest charged varies between 1.58% to 3.42% per annum.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

1

1,000

1,000

10.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 April 2025

56,688

3,581,174

3,637,862

Profit for the year

91,960

91,960

Dividends

(50,050

)

(50,050

)

At 31 March 2026

98,598

3,581,174

3,679,772

11.	RELATED PARTY DISCLOSURES

During the period, the company paid dividends of £50,000 (2025: £63,936) to the director.