Saram Hotels Warrington Ltd - Filleted accounts

Registered number

12552685

Saram Hotels Warrington Ltd

Filleted Accounts

30 April 2025

Saram Hotels Warrington Ltd
Registered number:		12552685
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		15,508			19,421

Current assets
Stocks		1,524			3,212
Debtors	4	952,611			809,506
Cash at bank and in hand		7,346			919,421
		961,481			1,732,139

Creditors: amounts falling due within one year	5	(60,857)			(391,823)

Net current assets			900,624			1,340,316

Net assets			916,132			1,359,737

Capital and reserves
Called up share capital			1			1
Profit and loss account			916,131			1,359,736

Shareholders' funds			916,132			1,359,737

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. Sundeep Kumar Sanger
Director
Approved by the board on 2 June 2025

Saram Hotels Warrington Ltd
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:



	Plant and machinery	@20% Reducing Balance.


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		7		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 May 2024				33,814
	At 30 April 2025				33,814

	Depreciation
	At 1 May 2024				14,393
	Charge for the year				3,913
	At 30 April 2025				18,306

	Net book value
	At 30 April 2025				15,508
	At 30 April 2024				19,421


4	Debtors		2025		2024
£				£

	Trade debtors		70,759		70,759
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		856,858		713,684
	Other debtors		24,994		25,063
			952,611		809,506


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		210		-
	Trade creditors		52,204		27,130
	Taxation and social security costs		(33,037)		292,688
	Other creditors		41,480		72,005
			60,857		391,823


6	Related party transactions

	Related party transactions £856857 inter companies lending and borrowing


7	Controlling party

	The directors' have overall control of the company by virtue of majority shareholding.


8	Other information

	Saram Hotels Warrington Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	24 Freda Road
	West Bromwich
	West Midlands
	B70 6EG