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frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 08282666 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 08282666 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 08282666 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 08282666 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 08282666 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 08282666 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 08282666 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 08282666 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 08282666 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 08282666 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 08282666 frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:UnlistedNon-exchangeTraded 2020-11-30 08282666 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 08282666 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 08282666 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 08282666 dpl-frs:CostSales 2020-12-01 2021-11-30 08282666 dpl-frs:CostSales 2020-11-30 08282666 dpl-frs:CostSales 2021-11-30 08282666 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 08282666 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 08282666 frs-bus:Director1 2020-12-01 2021-11-30 08282666 frs-bus:Director1 2020-11-30 08282666 frs-bus:Director1 2021-11-30 08282666 frs-bus:Director2 2020-12-01 2021-11-30 08282666 frs-bus:Director2 2020-11-30 08282666 frs-bus:Director2 2021-11-30 08282666 frs-bus:Director3 2020-12-01 2021-11-30 08282666 frs-bus:Director3 2020-11-30 08282666 frs-bus:Director3 2021-11-30 08282666 frs-bus:Director4 2020-12-01 2021-11-30 08282666 frs-bus:Director4 2020-11-30 08282666 frs-bus:Director4 2021-11-30 08282666 1 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 1 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 1 2021-11-30 08282666 2 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 2 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 2 2021-11-30 08282666 3 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 3 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 3 2021-11-30 08282666 4 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 4 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 4 2021-11-30 08282666 5 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 5 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 5 2021-11-30 08282666 6 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 6 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 6 2021-11-30 08282666 7 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 7 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 7 2021-11-30 08282666 8 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 8 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 8 2021-11-30 08282666 9 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 9 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 9 2021-11-30 08282666 10 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 10 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 10 2021-11-30 08282666 11 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 11 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 11 2021-11-30 08282666 12 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 12 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 12 2021-11-30 08282666 13 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 13 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 13 2021-11-30 08282666 14 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 14 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 14 2021-11-30 08282666 15 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 15 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 15 2021-11-30 08282666 16 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 16 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 16 2021-11-30 08282666 17 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 17 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 17 2021-11-30 08282666 18 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 18 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 18 2021-11-30 08282666 19 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 19 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 19 2021-11-30 08282666 20 2020-12-01 2021-11-30 08282666 frs-core:CurrentFinancialInstruments 20 2021-11-30 08282666 frs-core:Non-currentFinancialInstruments 20 2021-11-30 08282666 dpl-frs:Item1 2020-12-01 2021-11-30 08282666 dpl-frs:Item1 2020-11-30 08282666 dpl-frs:Item1 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 08282666 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 08282666 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 08282666 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 08282666 dpl-frs:Item2 2020-12-01 2021-11-30 08282666 dpl-frs:Item2 2020-11-30 08282666 dpl-frs:Item2 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 08282666 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 08282666 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 08282666 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 08282666 dpl-frs:Item3 2020-12-01 2021-11-30 08282666 dpl-frs:Item3 2020-11-30 08282666 dpl-frs:Item3 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 08282666 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 08282666 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 08282666 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 08282666 dpl-frs:Item4 2020-12-01 2021-11-30 08282666 dpl-frs:Item4 2020-11-30 08282666 dpl-frs:Item4 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 08282666 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 08282666 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 08282666 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 08282666 dpl-frs:Item5 2020-12-01 2021-11-30 08282666 dpl-frs:Item5 2020-11-30 08282666 dpl-frs:Item5 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 08282666 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 08282666 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 08282666 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 08282666 dpl-frs:Item6 2020-12-01 2021-11-30 08282666 dpl-frs:Item6 2020-11-30 08282666 dpl-frs:Item6 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 08282666 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 08282666 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 08282666 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 08282666 dpl-frs:Item7 2020-12-01 2021-11-30 08282666 dpl-frs:Item7 2020-11-30 08282666 dpl-frs:Item7 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 08282666 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 08282666 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 08282666 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 08282666 dpl-frs:Item8 2020-12-01 2021-11-30 08282666 dpl-frs:Item8 2020-11-30 08282666 dpl-frs:Item8 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 08282666 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 08282666 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 08282666 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 08282666 dpl-frs:Item9 2020-12-01 2021-11-30 08282666 dpl-frs:Item9 2020-11-30 08282666 dpl-frs:Item9 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 08282666 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 08282666 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2021-11-30 08282666 dpl-frs:Item12 2020-12-01 2021-11-30 08282666 dpl-frs:Item12 2020-11-30 08282666 dpl-frs:Item12 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 08282666 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 08282666 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 08282666 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 08282666 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 08282666 1 2020-12-01 2021-11-30 08282666 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 08282666
Sagar Consultants (UK) Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2022
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 08282666
2022 2021
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 574,272 38,322
Cash at bank and in hand 440,524 624,770
1,014,796 663,092
Creditors: Amounts Falling Due Within One Year (555,776 ) (365,920 )
NET CURRENT ASSETS (LIABILITIES) 459,020 297,172
TOTAL ASSETS LESS CURRENT LIABILITIES 459,020 297,172
Creditors: Amounts Falling Due After More Than One Year (34,998 ) (44,399 )
NET ASSETS 424,022 252,773
CAPITAL AND RESERVES
Called up share capital 5 1,000 1,000
Profit and Loss Account 423,022 251,773
SHAREHOLDERS' FUNDS 424,022 252,773
Page 1
Page 2
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2022 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Bhargav Shah
Director
18/08/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Sagar Consultants (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08282666 . The registered office is 10, Louvain Way, WATFORD, WD25 7EJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings SLM
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2022 2021
Office and administration 6 5
Director 1 1
7 6
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 December 2021 2,899
As at 30 November 2022 2,899
Depreciation
As at 1 December 2021 2,899
As at 30 November 2022 2,899
Net Book Value
As at 30 November 2022 -
As at 1 December 2021 -
5. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4