Sarson & Co Limited

Sarson & Co Limited
Statement of Financial Position
As at 31 January 2025

	2025		2024
	£	£	£	£
Fixed assets		44		58
Current assets	40,850		37,698
Prepayments and accrued income	1,589		1,506
Creditors: amount falling due within one year	(2,278)		(2,455)
Net current assets		40,161		36,749
Total assets less current liabilities		40,205		36,807
Net assets		40,205		36,807


Capital and reserves		40,205		36,807

NOTES TO THE ACCOUNTS

General Information

Sarson & Co Limited is a private company, limited by shares, registered in England and Wales, registration number 08876957, registration address The Limes, Market Street, East Harling, Norwich, Norfolk, NR16 2AD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	34% Straight Line

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 February 2024	103	798	901
Additions	-	-	-
Disposals	-	-	-
At 31 January 2025	103	798	901
Depreciation
At 01 February 2024	45	798	843
Charge for year	14	-	14
On disposals	-	-	-
At 31 January 2025	59	798	857
Net book values
Closing balance as at 31 January 2025	44	-	44
Opening balance as at 01 February 2024	58	-	58

3.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 25 September 2025 and were signed by:

--------------------------------
Fiona Heather SARSON
Director

Registered Number: 08876957
England and Wales
SARSON & CO LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 February 2024 End date: 31 January 2025