SAI ARYAN RENTALS LIMITED - Filleted accounts

Registered number

12110326

SAI ARYAN RENTALS LIMITED

Filleted Accounts

31 January 2025

SAI ARYAN RENTALS LIMITED
Registered number:		12110326
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,559			1,949

Current assets
Debtors	4	565,299			254,313
Cash at bank and in hand		74,014			42,348
		639,313			296,661

Creditors: amounts falling due within one year	5	(267,556)			(204,408)

Net current assets			371,757			92,253

Total assets less current liabilities			373,316			94,202

Creditors: amounts falling due after more than one year	6		(3,334)			(13,551)



Net assets			369,982			80,651

Capital and reserves
Called up share capital			100			100
Profit and loss account			369,882			80,551

Shareholders' funds			369,982			80,651

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.




Dr Pankaj Agarwal
Director
Approved by the board on 31 October 2025

SAI ARYAN RENTALS LIMITED
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	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.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	20% reducing balance
	Fixtures, fittings, tools and equipment	20% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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		0		0


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2024				3,922
	At 31 January 2025				3,922

	Depreciation
	At 1 February 2024				1,973
	Charge for the year				390
	At 31 January 2025				2,363

	Net book value
	At 31 January 2025				1,559
	At 31 January 2024				1,949


4	Debtors		2025		2024
£				£

	Other debtors		565,299		254,313


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

	Bank loans and overdrafts		10,000		10,560
	Taxation and social security costs		100,100		16,887
	Other creditors		157,456		176,961
			267,556		204,408


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		3,334		13,551


7	Other information

	SAI ARYAN RENTALS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Acorn House
	381 Midsummer Boulevard
	Milton Keynes
	MK9 3HP