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core:OtherReservesSubtotal 2024-02-28 10628071 core:RetainedEarningsAccumulatedLosses 2024-02-28 10628071 core:LandBuildings 2025-02-28 10628071 core:PlantMachinery 2025-02-28 10628071 core:Vehicles 2025-02-28 10628071 core:FurnitureFittings 2025-02-28 10628071 core:OfficeEquipment 2025-02-28 10628071 core:NetGoodwill 2025-02-28 10628071 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 10628071 core:ListedExchangeTraded 2025-02-28 10628071 core:UnlistedNon-exchangeTraded 2025-02-28 10628071 core:LandBuildings 2024-02-28 10628071 core:PlantMachinery 2024-02-28 10628071 core:Vehicles 2024-02-28 10628071 core:FurnitureFittings 2024-02-28 10628071 core:OfficeEquipment 2024-02-28 10628071 core:NetGoodwill 2024-02-28 10628071 core:IntangibleAssetsOtherThanGoodwill 2024-02-28 10628071 core:ListedExchangeTraded 2024-02-28 10628071 core:UnlistedNon-exchangeTraded 2024-02-28 10628071 core:LandBuildings 2024-02-29 2025-02-28 10628071 core:PlantMachinery 2024-02-29 2025-02-28 10628071 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2024-02-28 10628071 dpl:GroupUndertakings 2023-03-01 2024-02-28 10628071 dpl:ParticipatingInterests 2023-03-01 2024-02-28 10628071 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-01 2024-02-28 10628071 core:ListedExchangeTraded 2023-03-01 2024-02-28 10628071 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-28 10628071 core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-28 10628071 core:NetGoodwill 2025-02-28 10628071 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 10628071 core:LandBuildings 2025-02-28 10628071 core:PlantMachinery 2025-02-28 10628071 core:Vehicles 2025-02-28 10628071 core:FurnitureFittings 2025-02-28 10628071 core:OfficeEquipment 2025-02-28 10628071 core:AfterOneYear 2025-02-28 10628071 core:WithinOneYear 2025-02-28 10628071 core:ListedExchangeTraded 2025-02-28 10628071 core:UnlistedNon-exchangeTraded 2025-02-28 10628071 core:ShareCapital 2025-02-28 10628071 core:SharePremium 2025-02-28 10628071 core:RevaluationReserve 2025-02-28 10628071 core:OtherReservesSubtotal 2025-02-28 10628071 core:RetainedEarningsAccumulatedLosses 2025-02-28 10628071 core:NetGoodwill 2024-02-28 10628071 core:IntangibleAssetsOtherThanGoodwill 2024-02-28 10628071 core:LandBuildings 2024-02-28 10628071 core:PlantMachinery 2024-02-28 10628071 core:Vehicles 2024-02-28 10628071 core:FurnitureFittings 2024-02-28 10628071 core:OfficeEquipment 2024-02-28 10628071 core:AfterOneYear 2024-02-28 10628071 core:WithinOneYear 2024-02-28 10628071 core:ListedExchangeTraded 2024-02-28 10628071 core:UnlistedNon-exchangeTraded 2024-02-28 10628071 core:ShareCapital 2024-02-28 10628071 core:SharePremium 2024-02-28 10628071 core:RevaluationReserve 2024-02-28 10628071 core:OtherReservesSubtotal 2024-02-28 10628071 core:RetainedEarningsAccumulatedLosses 2024-02-28 10628071 core:NetGoodwill 2023-02-28 10628071 core:IntangibleAssetsOtherThanGoodwill 2023-02-28 10628071 core:LandBuildings 2023-02-28 10628071 core:PlantMachinery 2023-02-28 10628071 core:Vehicles 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2025-02-28 10628071 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 10628071 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 10628071 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 10628071 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 10628071 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 10628071 core:Non-currentFinancialInstruments core:CostValuation 2024-02-28 10628071 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-28 10628071 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-28 10628071 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-28 10628071 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-28 10628071 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-28 10628071 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-28 10628071 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-28 10628071 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-28 10628071 bus:Director1 2024-02-29 2025-02-28

Saron Limited

Registered Number
10628071
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2025

Saron Limited
Company Information
for the period from 29 February 2024 to 28 February 2025

Director | MacDonald, Stuart

Registered Address | 112 Milford Road
| Yeovil
| BA21 4QG

Registered Number | 10628071 (England and Wales)

Saron Limited
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 614 |  |  |  | 76
|  |  |  | 614 |  |  |  | 76
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 11,578 |  |  |  | 3,793 |  |
Cash at bank and on hand |  | 121,220 |  |  |  | 81,766 |  |
|  | 132,798 |  |  |  | 85,559 |  |
Creditors amounts falling due within one year | 5 | (19,566) |  |  |  | (6,646) |  |
Net current assets (liabilities) |  |  |  | 113,232 |  |  |  | 78,913
Total assets less current liabilities |  |  |  | 113,846 |  |  |  | 78,989
Provisions for liabilities |  |  |  | (122) |  |  |  | -
Net assets |  |  |  | 113,724 |  |  |  | 78,989
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 113,624 |  |  |  | 78,889
Shareholders' funds |  |  |  | 113,724 |  |  |  | 78,989

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 13 October 2025, and are signed on its behalf by:
MacDonald, Stuart Director Registered Company No. 10628071

Saron Limited
Notes to the Financial Statements
for the period ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| 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.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| 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:

|  | Straight line (years)
| Office Equipment | 3

2. | Average number of employees
--- | ---
| The following average number of employees includes the director.

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 29 February 24 | 1,148
| Additions | 762
| At 28 February 25 | 1,910
| Depreciation and impairment
| At 29 February 24 | 1,072
| Charge for year | 225
| Other adjustments | (1)
| At 28 February 25 | 1,296
| Net book value
| At 28 February 25 | 614
| At 28 February 24 | 76

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 11,178 |  | 3,793
| Other debtors | 400 |  | -
| Total | 11,578 |  | 3,793

| 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.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 147 |  | 143
| Amounts owed to related parties | 640 |  | 3,094
| Taxation and social security | 18,026 |  | 2,660
| Accrued liabilities and deferred income | 753 |  | 749
| Total | 19,566 |  | 6,646

| 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.