Sara Fashion (Lei) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09329394

		30 June 2025		31 December 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		2,201

			-		2,201
CURRENT ASSETS
Stocks	5	-		125,293
Debtors	6	195,657		157,893
Cash at bank and in hand		13,330		6,014

		208,987		289,200
Creditors: Amounts Falling Due Within One Year	7	(342,419 )		(352,559 )

NET CURRENT ASSETS (LIABILITIES)			(133,432 )		(63,359 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(133,432 )		(61,158 )

NET LIABILITIES			(133,432 )		(61,158 )

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			(133,632 )		(61,358 )

SHAREHOLDERS' FUNDS			(133,432)		(61,158)

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Sara Fashion (Lei) Ltd

Balance Sheet (continued)

As At 30 June 2025

For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S M Secretary

Director

12th September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Sara Fashion (Lei) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09329394 . The registered office is Unit 3 Benson Street, Leicester, LE5 4HB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% on cost
Motor Vehicles	15% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2023: 15)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 January 2024	31,141	5,500	36,641
Disposals	(31,141 )	(5,500 )	(36,641 )

As at 30 June 2025	-	-	-

Depreciation
As at 1 January 2024	31,140	3,300	34,440
Provided during the period	-	1,238	1,238
Disposals	(31,140 )	(4,538 )	(35,678 )

As at 30 June 2025	-	-	-

...CONTINUED

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Sara Fashion (Lei) Ltd

Notes to the Financial Statements (continued)

For the Period 1 January 2024 to 30 June 2025

Net Book Value
As at 30 June 2025	-	-	-

As at 1 January 2024	1	2,200	2,201

5. Stocks

	30 June 2025	31 December 2023
	£	£
Stock	-	125,293

6. Debtors

	30 June 2025	31 December 2023
	£	£
Due within one year
Trade debtors	51,395	27,678
Amounts owed by group undertakings	137,429	130,095
Other debtors	6,833	120

	195,657	157,893

7. Creditors: Amounts Falling Due Within One Year

	30 June 2025	31 December 2023
	£	£
Trade creditors	329,630	338,175
Other creditors	12,789	14,158
Taxation and social security	-	226

	342,419	352,559

8. Share Capital

	30 June 2025	31 December 2023
	£	£
Allotted, Called up and fully paid	200	200

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