REGISTERED NUMBER: 02991396 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Sarand Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A W Howard

Mrs S Howard

REGISTERED OFFICE:

Willowbrook

The Street

Sturmer

Haverhill

Suffolk

CB9 7XF

REGISTERED NUMBER:

02991396 (England and Wales)

ACCOUNTANTS:

S C Devlin Accountancy Ltd

Chartered Certified Accountants

3 Marlborough Close

Benfleet

Essex

SS7 4JA

FIXED ASSETS

Tangible assets

4

6,824

9,690

CURRENT ASSETS

Debtors

5

825

10,780

Cash at bank and in hand

4,473

4,421

5,298

15,201

CREDITORS

Amounts falling due within one year

6

11,474

19,201

NET CURRENT LIABILITIES

(6,176

)

(4,000

)

TOTAL ASSETS LESS CURRENT LIABILITIES

648

5,690

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

646

5,688

SHAREHOLDERS' FUNDS

648

5,690

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2025 and were signed on its behalf by:

Mrs S Howard - Director

1.	STATUTORY INFORMATION

Sarand Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Turnover is recognised over the period the service was provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

39,322

DEPRECIATION

At 1 January 2024

29,632

Charge for year

2,866

At 31 December 2024

32,498

NET BOOK VALUE

At 31 December 2024

6,824

At 31 December 2023

9,690

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

10,218

Other debtors

825

562

825

10,780

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Taxation and social security

10,149

17,876

Other creditors

1,325

1,325

11,474

19,201

7.	SECURED DEBTS

A bank overdraft is supported by guarantees given by the company limited to £10,000 and by each of Mr A and Mrs S Howard, directors, each limited to an additional £10,000.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

A W Howard and Mrs S Howard

Balance outstanding at start of year

-

2,019

Amounts repaid

-

(2,019

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Interest is charged on the directors overdrawn loan account at a market rate.

9.	ULTIMATE CONTROLLING PARTY