2023-03-012024-02-282024-02-28false10628071Saron 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Saron Limited

Registered Number
10628071
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2024

Saron Limited
Company Information
for the period from 1 March 2023 to 28 February 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets376392
76392
Current assets
Debtors43,7931,548
Cash at bank and on hand81,76690,235
85,55991,783
Creditors amounts falling due within one year5(6,646)(12,608)
Net current assets (liabilities)78,91379,175
Total assets less current liabilities78,98979,567
Provisions for liabilities-(75)
Net assets78,98979,492
Capital and reserves
Called up share capital100100
Profit and loss account78,88979,392
Shareholders' funds78,98979,492
The financial statements were approved and authorised for issue by the Director on 2 September 2024, and are signed on its behalf by:
MacDonald, Stuart
Director
Registered Company No. 10628071
Saron Limited
Notes to the Financial Statements
for the period ended 28 February 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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
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.
Tangible fixed assets and depreciation
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
2.Average number of employees
The following average number of employees includes the director.

20242023
Average number of employees during the year33
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 231,148
At 28 February 241,148
Depreciation and impairment
At 01 March 23756
Charge for year316
At 28 February 241,072
Net book value
At 28 February 2476
At 28 February 23392
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,7931,548
Total3,7931,548
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.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables143135
Amounts owed to related parties3,0945,685
Taxation and social security2,6605,960
Accrued liabilities and deferred income749828
Total6,64612,608
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.