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REGISTERED NUMBER: 10970805 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Saru Makaan Limited

Saru Makaan Limited (Registered number: 10970805)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Saru Makaan Limited

Company Information
for the Year Ended 30 September 2023







DIRECTOR: Mrs Anita Ketan Vora





REGISTERED OFFICE: Devonshire House
582 Honeypot Lane
Stanmore
MIDDLESEX
HA7 1JS





REGISTERED NUMBER: 10970805 (England and Wales)





ACCOUNTANTS: Capitax Financial Limited
Devonshire House
582 Honeypot Lane
Stanmore
MIDDLESEX
HA7 1JS

Saru Makaan Limited (Registered number: 10970805)

Statement of Financial Position
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 600,332 600,332

CURRENT ASSETS
Prepayments and accrued income 2,189 890
Cash at bank 4,521 11,959
6,710 12,849
CREDITORS
Amounts falling due within one year 5 288,192 294,300
NET CURRENT LIABILITIES (281,482 ) (281,451 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

318,850

318,881

CREDITORS
Amounts falling due after more than one year 6 255,000 275,000
NET ASSETS 63,850 43,881

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 63,750 43,781
SHAREHOLDERS' FUNDS 63,850 43,881

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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 23 January 2024 and were signed by:



Mrs Anita Ketan Vora - Director


Saru Makaan Limited (Registered number: 10970805)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Saru Makaan 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.

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.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 (2022 - 1 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2022
and 30 September 2023 600,332
NET BOOK VALUE
At 30 September 2023 600,332
At 30 September 2022 600,332

Saru Makaan Limited (Registered number: 10970805)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Taxation and social security 4,684 3,775
Other creditors 283,508 290,525
288,192 294,300

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans 255,000 275,000

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year ended 30 September 2023, Saru Makaan Ltd owed £282,152 to its director. This amount is reflected accordingly in the directors' loan accounts in credit balance, which is shown as Other Creditors under Creditors due within one year. Please be advised that the director has agreed to provide this loan on an interest free basis and the loan is repayable on demand.