REGISTERED NUMBER: 03046978 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

BABA SAWAN LODGE LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr S Advani

Mr A S Advani

Mr N Advani

SECRETARY:

Mr S Advani

REGISTERED OFFICE:

505 Pinner Road

Harrow

Middlesex

HA2 6EH

REGISTERED NUMBER:

03046978 (England and Wales)

ACCOUNTANTS:

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

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 Income Statement 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 Baba Sawan Lodge Limited for the year ended 31 May 2025 which comprise the Profit and Loss Account, Balance Sheet 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 Baba Sawan Lodge 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 Baba Sawan Lodge Limited and state those matters that we have agreed to state to the Board of Directors of Baba Sawan Lodge 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 Baba Sawan Lodge Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Baba Sawan Lodge 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 Baba Sawan Lodge Limited. You consider that Baba Sawan Lodge 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 Baba Sawan Lodge 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

24 November 2025

FIXED ASSETS

Tangible assets

4

1,583,228

884,029

CURRENT ASSETS

Debtors

5

103,901

14,200

Cash at bank and in hand

230,084

36,656

333,985

50,856

CREDITORS

Amounts falling due within one year

6

527,031

127,835

NET CURRENT LIABILITIES

(193,046

)

(76,979

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,390,182

807,050

CREDITORS

Amounts falling due after more than one year

7

(663,577

)

(198,438

)

PROVISIONS FOR LIABILITIES

(17,209

)

(18,480

)

NET ASSETS

709,396

590,132

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

709,296

590,032

SHAREHOLDERS' FUNDS

709,396

590,132

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

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

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 24 November 2025 and were signed on its behalf by:

Mr S Advani - Director

1.	STATUTORY INFORMATION

Baba Sawan Lodge 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.

Turnover

Turnover represents the fees receivable for services provided. Turnover is recognised when the company has a right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Short leasehold

-

Over the term of the lease

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 57 (2024 - 45 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Short

Plant and

property

leasehold

machinery

£

£

£

COST

At 1 June 2024

755,792

108,755

92,107

Additions

529,500

222,701

4,953

At 31 May 2025

1,285,292

331,456

97,060

DEPRECIATION

At 1 June 2024

16,517

41,356

42,937

Charge for year

22,251

32,957

12,418

At 31 May 2025

38,768

74,313

55,355

NET BOOK VALUE

At 31 May 2025

1,246,524

257,143

41,705

At 31 May 2024

739,275

67,399

49,170

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2024

75,356

10,226

1,042,236

Additions

18,226

700

776,080

At 31 May 2025

93,582

10,926

1,818,316

DEPRECIATION

At 1 June 2024

47,851

9,546

158,207

Charge for year

9,011

244

76,881

At 31 May 2025

56,862

9,790

235,088

NET BOOK VALUE

At 31 May 2025

36,720

1,136

1,583,228

At 31 May 2024

27,505

680

884,029

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

101,479

6,700

Other debtors

2,422

7,500

103,901

14,200

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

31,867

5,386

Trade creditors

22,536

-

Taxation and social security

116,819

64,272

Other creditors

355,809

58,177

527,031

127,835

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

663,577

198,438

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

538,865

167,512

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

695,444

203,824

Bank loans are secured by a fixed charge over the freehold property of the company.

9.	OTHER FINANCIAL COMMITMENTS

The company had total commitments at the balance sheet date of £272,684 (2024: £316,635).

10.	RELATED PARTY DISCLOSURES

Included in creditors due within one year are the amounts £153,336 (2024: £51,791) owed by the company to the directors.