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REGISTERED NUMBER: 03828677 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| SAI CONSTRUCTIONS LIMITED |

SAI CONSTRUCTIONS LIMITED (REGISTERED NUMBER: 03828677)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

SAI CONSTRUCTIONS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Mrs. M Barai

| Mr P Barai

| Mrs B Dattani

| SECRETARY: | Mrs. M Barai

| REGISTERED OFFICE: | 505 Pinner Road

| Harrow

| Middlesex

| HA2 6EH

| REGISTERED NUMBER: | 03828677 (England and Wales)

| ACCOUNTANTS: | Sterling Accounts Limited

| t/a Sterling

| Chartered Accountants

| 505 Pinner Road

| Harrow

| Middlesex

| HA2 6EH

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

SAI CONSTRUCTIONS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sai Constructions Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Sai Constructions Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sai Constructions Limited and state those matters that we have agreed to state to the Board of Directors of Sai Constructions Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sai Constructions Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sai Constructions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sai Constructions Limited. You consider that Sai Constructions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sai Constructions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

13 November 2025

SAI CONSTRUCTIONS LIMITED (REGISTERED NUMBER: 03828677)

BALANCE SHEET

31 MARCH 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 26,334 |  | 35,113 |  |

Investment property | 5 | 945,000 |  | 880,000 |  |

971,334 |  | 915,113 |  |

CURRENT ASSETS

Debtors | 6 | 1,280 |  | 1,350 |  |

Cash at bank | 228,339 |  | 228,722 |  |

229,619 |  | 230,072 |  |

CREDITORS

Amounts falling due within one year | 7 | (50,087 | ) | (12,816 | ) |

NET CURRENT ASSETS | 179,532 |  | 217,256 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,150,866 |  | 1,132,369 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (42,893 | ) |

PROVISIONS FOR LIABILITIES | (92,141 | ) | (83,523 | ) |

NET ASSETS | 1,058,725 |  | 1,005,953 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 9 | 1,058,625 |  | 1,005,853 |  |

SHAREHOLDERS' FUNDS | 1,058,725 |  | 1,005,953 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

SAI CONSTRUCTIONS LIMITED (REGISTERED NUMBER: 03828677)

BALANCE SHEET - continued

31 MARCH 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

Mr P Barai - Director

SAI CONSTRUCTIONS LIMITED (REGISTERED NUMBER: 03828677)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Sai Constructions 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents rental income and sale of properties, excluding value added tax.

| Turnover is recognised when the company has the right to considerations.

| 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 | - | 25% on reducing balance

| Investment property

| Investment property whose fair value can be measured reliably without undue cost or effort shall be measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

| 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 (2024 - 3 ) .

SAI CONSTRUCTIONS LIMITED (REGISTERED NUMBER: 03828677)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

Motor |

vehicles |

| £

| COST

| At 1 April 2024

| and 31 March 2025 | 83,230 |  |

| DEPRECIATION

| At 1 April 2024 | 48,117 |  |

| Charge for year | 8,779 |  |

| At 31 March 2025 | 56,896 |  |

| NET BOOK VALUE

| At 31 March 2025 | 26,334 |  |

| At 31 March 2024 | 35,113 |  |

5. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 April 2024 | 880,000 |  |

| Revaluations | 65,000 |  |

| At 31 March 2025 | 945,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 945,000 |  |

| At 31 March 2024 | 880,000 |  |

| Fair value at 31 March 2025 is represented by:

| £

| Valuation in 2004 | 211,544 |  |

| Valuation in 2012 | 91,699 |  |

| Valuation in 2014 | 125,000 |  |

| Valuation in 2015 | 225,000 |  |

| Valuation in 2016 | 40,000 |  |

| Valuation in 2017 | 45,000 |  |

| Valuation in 2019 | 10,000 |  |

| Valuation in 2020 | (215,000 | ) |

| Valuation in 2025 | 65,000 |  |

| Cost | 346,757 |  |

945,000 |  |

SAI CONSTRUCTIONS LIMITED (REGISTERED NUMBER: 03828677)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | INVESTMENT PROPERTY - continued

| In the opinion of the directors the fair value of the investment properties as at 31 March 2025 is not significantly different to that stated above.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Other debtors | 1,280 |  | 1,350 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Hire purchase contracts | 42,893 |  | 7,582 |  |

| Other creditors | 7,194 |  | 5,234 |  |

50,087 |  | 12,816 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Hire purchase contracts | - |  | 42,893 |  |

9. | RESERVES

Retained |

earnings |

| £

| At 1 April 2024 | 1,005,853 |  |

| Profit for the year | 52,772 |  |

| At 31 March 2025 | 1,058,625 |  |

| Retained earnings includes undistributable profit and loss reserves of £496,751 (2024: £458,615) relating to revaluation of investment properties.

10. | ULTIMATE CONTROLLER

| Mrs M Barai is the ultimate controller of the company as she holds all the issued share capital of the company.