2022-03-012023-02-282023-02-28false10628071Saron 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Saron Limited

Registered Number
10628071
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

Saron Limited
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

MacDonald, Stuart

Registered Address

112 Milford Road
Yeovil
BA21 4QG

Registered Number

10628071 (England and Wales)
Saron Limited
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5392775
392775
Current assets
Debtors1,548774
Cash at bank and on hand90,23572,977
91,78373,751
Creditors amounts falling due within one year7(12,608)(10,866)
Net current assets (liabilities)79,17562,885
Total assets less current liabilities79,56763,660
Provisions for liabilities(75)(147)
Net assets79,49263,513
Capital and reserves
Called up share capital100100
Profit and loss account79,39263,413
Shareholders' funds79,49263,513
The financial statements were approved and authorised for issue by the Director on 24 October 2023, and are signed on its behalf by:
MacDonald, Stuart
Director
Registered Company No. 10628071
Saron Limited
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Government grants and other government assistance policy
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
4.Employee information
The following average number of employees includes the director.

20232022
Average number of employees during the year33
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 March 221,148
At 28 February 231,148
Depreciation and impairment
At 01 March 22373
Charge for year383
At 28 February 23756
Net book value
At 28 February 23392
At 28 February 22775
6.Debtors within one year

2023

2022

££
Trade debtors / trade receivables1,548774
Total1,548774
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables135131
Taxation and social security5,9607,441
Other creditors5,6852,634
Accrued liabilities and deferred income828660
Total12,60810,866
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.