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Company No: 04189892 (England and Wales)

SARA LOW HOLDINGS LIMITED

Annual Report and Unaudited Financial Statements
For the financial year ended 31 March 2024
Pages for filing with the registrar

SARA LOW HOLDINGS LIMITED

Annual Report and Unaudited Financial Statements

For the financial year ended 31 March 2024

Contents

SARA LOW HOLDINGS LIMITED

DIRECTORS' REPORT

For the financial year ended 31 March 2024
SARA LOW HOLDINGS LIMITED

DIRECTORS' REPORT (continued)

For the financial year ended 31 March 2024

The directors present their annual report and the unaudited financial statements of the Company for the financial year ended 31 March 2024.

PRINCIPAL ACTIVITIES

The principal activity of the Company during the financial year is that of a holding company. The principal activity of its subsidiary company, Sara Low Verifications Limited, is the provision of research and verification services to providers of quiz programmes on national television.

DIRECTORS

The directors, who served during the financial year and to the date of this report except as noted, were as follows:

Sara Lindsay Low
William Roberson Low

This Directors' Report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemption provided by section 415A of the Companies Act 2006.



Approved by the Board of Directors and signed on its behalf by:

Sara Lindsay Low
Director

04 October 2024

SARA LOW HOLDINGS LIMITED

BALANCE SHEET

As at 31 March 2024
SARA LOW HOLDINGS LIMITED

BALANCE SHEET (continued)

As at 31 March 2024
Note 2024 2023
£ £
Fixed assets
Investments 3 100 100
100 100
Current assets
Debtors 4 395 496
Cash at bank and in hand 5 79 27
474 523
Net current assets 474 523
Total assets less current liabilities 574 623
Net assets 574 623
Capital and reserves
Called-up share capital 6 100 100
Profit and loss account 474 523
Total shareholders' funds 574 623

For the financial year ending 31 March 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Sara Low Holdings Limited (registered number: 04189892) were approved and authorised for issue by the Board of Directors on 04 October 2024. They were signed on its behalf by:

Sara Lindsay Low
Director
SARA LOW HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
SARA LOW HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Sara Low Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Fixed asset investments

Investments in subsidiaries

2024
£
Cost
At 01 April 2023 100
At 31 March 2024 100
Carrying value at 31 March 2024 100
Carrying value at 31 March 2023 100

4. Debtors

2024 2023
£ £
Amounts owed by Group undertakings 395 496

5. Cash and cash equivalents

2024 2023
£ £
Cash at bank and in hand 79 27

6. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100