IRIS Accounts Production v23.1.5.20 09527432 director 1.5.22 30.4.23 30.4.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh095274322022-04-30095274322023-04-30095274322022-05-012023-04-30095274322021-04-30095274322021-05-012022-04-30095274322022-04-3009527432ns15:EnglandWales2022-05-012023-04-3009527432ns14:PoundSterling2022-05-012023-04-3009527432ns10:Director12022-05-012023-04-3009527432ns10:PrivateLimitedCompanyLtd2022-05-012023-04-3009527432ns10:SmallEntities2022-05-012023-04-3009527432ns10:AuditExempt-NoAccountantsReport2022-05-012023-04-3009527432ns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3009527432ns10:SmallCompaniesRegimeForAccounts2022-05-012023-04-3009527432ns10:FullAccounts2022-05-012023-04-3009527432ns10:RegisteredOffice2022-05-012023-04-3009527432ns5:CurrentFinancialInstruments2023-04-3009527432ns5:CurrentFinancialInstruments2022-04-3009527432ns5:Non-currentFinancialInstruments2023-04-3009527432ns5:Non-currentFinancialInstruments2022-04-3009527432ns5:ShareCapital2023-04-3009527432ns5:ShareCapital2022-04-3009527432ns5:RetainedEarningsAccumulatedLosses2023-04-3009527432ns5:RetainedEarningsAccumulatedLosses2022-04-3009527432ns5:PlantMachinery2022-05-012023-04-3009527432ns5:FurnitureFittings2022-05-012023-04-3009527432ns5:MotorVehicles2022-05-012023-04-3009527432ns5:ComputerEquipment2022-05-012023-04-3009527432ns5:PlantMachinery2022-04-3009527432ns5:FurnitureFittings2022-04-3009527432ns5:MotorVehicles2022-04-3009527432ns5:ComputerEquipment2022-04-3009527432ns5:PlantMachinery2023-04-3009527432ns5:FurnitureFittings2023-04-3009527432ns5:MotorVehicles2023-04-3009527432ns5:ComputerEquipment2023-04-3009527432ns5:PlantMachinery2022-04-3009527432ns5:FurnitureFittings2022-04-3009527432ns5:MotorVehicles2022-04-3009527432ns5:ComputerEquipment2022-04-3009527432ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3009527432ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-30
REGISTERED NUMBER: 09527432 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

SARLA LIMITED

SARLA LIMITED (REGISTERED NUMBER: 09527432)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SARLA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTOR: M P Fennell





REGISTERED OFFICE: Tudor Barn Newlands Road
Charing
Ashford
Kent
TN27 0AR





REGISTERED NUMBER: 09527432 (England and Wales)





ACCOUNTANTS: Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

SARLA LIMITED (REGISTERED NUMBER: 09527432)

BALANCE SHEET
30 APRIL 2023

30.4.23 30.4.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 12,004 16,371

CURRENT ASSETS
Debtors 5 325,689 212,619
Cash at bank and in hand 33,382 249,024
359,071 461,643
CREDITORS
Amounts falling due within one year 6 (14,464 ) (20,318 )
NET CURRENT ASSETS 344,607 441,325
TOTAL ASSETS LESS CURRENT
LIABILITIES

356,611

457,696

CREDITORS
Amounts falling due after more than one
year

7

(22,435

)

(31,446

)

PROVISIONS FOR LIABILITIES - (3,110 )
NET ASSETS 334,176 423,140

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 334,076 423,040
334,176 423,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 18 October 2023 and were signed by:





M P Fennell - Director


SARLA LIMITED (REGISTERED NUMBER: 09527432)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

Sarla 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 received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - Straight line over 3 years
Fixtures and fittings - Straight line over 3 years
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's 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 3 (2022 - 3 ) .

SARLA LIMITED (REGISTERED NUMBER: 09527432)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2022 1,735 1,214 51,736 7,521 62,206
Additions - - - 374 374
At 30 April 2023 1,735 1,214 51,736 7,895 62,580
DEPRECIATION
At 1 May 2022 239 929 37,988 6,679 45,835
Charge for year 579 159 3,437 566 4,741
At 30 April 2023 818 1,088 41,425 7,245 50,576
NET BOOK VALUE
At 30 April 2023 917 126 10,311 650 12,004
At 30 April 2022 1,496 285 13,748 842 16,371

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 248,803 135,789
Other debtors 76,886 76,830
325,689 212,619

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 9,952 10,648
Trade creditors 1,989 2,552
Taxation and social security 1,363 5,479
Other creditors 1,160 1,639
14,464 20,318

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans 22,435 31,446