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Registered number: 12447778
Sai Street Partners Limited
Unaudited Financial Statements
For The Year Ended 27 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12447778
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 123,638 123,638
123,638 123,638
CURRENT ASSETS
Debtors 5 11,733 334
Cash at bank and in hand 5,381 3,966
17,114 4,300
Creditors: Amounts Falling Due Within One Year 6 (10,646 ) (12,166 )
NET CURRENT ASSETS (LIABILITIES) 6,468 (7,866 )
TOTAL ASSETS LESS CURRENT LIABILITIES 130,106 115,772
Creditors: Amounts Falling Due After More Than One Year 7 (109,888 ) (109,888 )
NET ASSETS 20,218 5,884
CAPITAL AND RESERVES
Called up share capital 8 10 1
Profit and Loss Account 20,208 5,883
SHAREHOLDERS' FUNDS 20,218 5,884
Page 1
Page 2
For the year ending 27 February 2023 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.
On behalf of the board
J Dempsey
Director
01/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sai Street Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12447778 . The registered office is Cornmill Cottage, Pepper Street, Mobberley, Cheshire, WA16 6JL.
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.
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:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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: 2 (2022: 2)
2 2
4. Investment Property
2023
£
Fair Value
As at 1 March 2022 and 27 February 2023 123,638
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 236
Amounts owed by participating interests 675 -
Other debtors 11,058 98
11,733 334
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 720 4,409
Taxation and social security 9,926 7,757
10,646 12,166
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 109,888 109,888
109,888 109,888
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
Joint director loan account £10,000 (2022: (£3,689)).
The above loan is unsecured, interest free and repayable on demand.
Page 4