Silverfin false false 31/03/2025 01/04/2024 31/03/2025 Sara Lindsay Low 29/03/2001 William Roberson Low 29/03/2001 15 July 2025 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. 04189892 2025-03-31 04189892 bus:Director1 2025-03-31 04189892 bus:Director2 2025-03-31 04189892 2024-03-31 04189892 core:CurrentFinancialInstruments 2025-03-31 04189892 core:CurrentFinancialInstruments 2024-03-31 04189892 core:ShareCapital 2025-03-31 04189892 core:ShareCapital 2024-03-31 04189892 core:RetainedEarningsAccumulatedLosses 2025-03-31 04189892 core:RetainedEarningsAccumulatedLosses 2024-03-31 04189892 core:CostValuation 2024-03-31 04189892 core:CostValuation 2025-03-31 04189892 bus:OrdinaryShareClass1 2025-03-31 04189892 2024-04-01 2025-03-31 04189892 bus:FilletedAccounts 2024-04-01 2025-03-31 04189892 bus:SmallEntities 2024-04-01 2025-03-31 04189892 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04189892 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04189892 bus:Director1 2024-04-01 2025-03-31 04189892 bus:Director2 2024-04-01 2025-03-31 04189892 2023-04-01 2024-03-31 04189892 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 04189892 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 04189892 (England and Wales)

SARA LOW HOLDINGS LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

SARA LOW HOLDINGS LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

SARA LOW HOLDINGS LIMITED

BALANCE SHEET

As at 31 March 2025
SARA LOW HOLDINGS LIMITED

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Investments 3 100 100
100 100
Current assets
Debtors 4 9,000 395
Cash at bank and in hand 5 1,083 79
10,083 474
Creditors: amounts falling due within one year 6 ( 9,705) 0
Net current assets 378 474
Total assets less current liabilities 478 574
Net assets 478 574
Capital and reserves
Called-up share capital 7 100 100
Profit and loss account 378 474
Total shareholders' funds 478 574

For the financial year ending 31 March 2025 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 15 July 2025. 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 2025
SARA LOW HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
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

2025 2024
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

2025
£
Cost
At 01 April 2024 100
At 31 March 2025 100
Carrying value at 31 March 2025 100
Carrying value at 31 March 2024 100

4. Debtors

2025 2024
£ £
Amounts owed by Group undertakings 0 395
Amounts owed by directors 9,000 0
9,000 395

5. Cash and cash equivalents

2025 2024
£ £
Cash at bank and in hand 1,083 79

6. Creditors: amounts falling due within one year

2025 2024
£ £
Amounts owed to Group undertakings 9,705 0

7. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100

8. Related party transactions

Transactions with the entity's directors

2025 2024
£ £
Loan to directors, repayable on demand 9,000 0