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SAJOMA LIMITED

Registered Number
09802091
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

SAJOMA LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

Lana Saffrin Betesh

Registered Address

101 New Cavendish Street
1st Floor South
London
W1W 6XH

Registered Number

09802091 (England and Wales)
SAJOMA LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38331,111
Investment property4458,587458,587
459,420459,698
Current assets
Debtors630,9791,396
Cash at bank and on hand55,86372,900
86,84274,296
Creditors amounts falling due within one year7(501,223)(504,490)
Net current assets (liabilities)(414,381)(430,194)
Total assets less current liabilities45,03929,504
Net assets45,03929,504
Capital and reserves
Called up share capital11
Profit and loss account45,03829,503
Shareholders' funds45,03929,504
The financial statements were approved and authorised for issue by the Director on 28 April 2025, and are signed on its behalf by:
Lana Saffrin Betesh
Director
Registered Company No. 09802091
SAJOMA LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
Sajoma Limited is a private company, limited by shares and incorporated in England & Wales (registered number: 09802091). The registered office address of the company is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
Revenue from rendering of services
Revenue 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Investment property
Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.
Trade and other debtors
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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
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.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 October 231,7002,8634,563
At 30 September 241,7002,8634,563
Depreciation and impairment
At 01 October 231,4731,9793,452
Charge for year57221278
At 30 September 241,5302,2003,730
Net book value
At 30 September 24170663833
At 30 September 232278841,111
4.Investment property

£
Fair value at 01 October 23458,587
At 30 September 24458,587
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
Additions10,00010,000
Disposals(10,000)(10,000)
Net book value
At 30 September 24--
At 30 September 23--

Notes

1Other investments other than loans
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables602602
Other debtors24,092-
Prepayments and accrued income6,285794
Total30,9791,396
7.Creditors: amounts due within one year

2024

2023

££
Taxation and social security-2,199
Other creditors497,973498,773
Accrued liabilities and deferred income3,2503,518
Total501,223504,490
8.Related party transactions
Other creditors includes £497,973 (2023: £498,773) owed to the director.