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Company Registration No. 11701234 (England and Wales)
Sacha Holdings Limited Unaudited accounts for the year ended 31 March 2025
Sacha Holdings Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Sacha Holdings Limited Company Information for the year ended 31 March 2025
Directors
A Bailey S Bailey
Company Number
11701234 (England and Wales)
Registered Office
Elm Gables Westerham Road Keston Kent BR2 6HH
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Sacha Holdings Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
22,432
29,909
Investment property
5
2,845,244
2,450,000
Investments
6
1,043,801
1,062,402
3,911,477
3,542,311
Current assets
Debtors
7
58,000
46,000
Cash at bank and in hand
127,324
68,653
185,324
114,653
Creditors: amounts falling due within one year
8
(410,608)
(28,621)
Net current (liabilities)/assets
(225,284)
86,032
Total assets less current liabilities
3,686,193
3,628,343
Provisions for liabilities
Deferred tax
9
(286,100)
(299,500)
Net assets
3,400,093
3,328,843
Capital and reserves
Called up share capital
10
5,000
5,000
Revaluation reserve
829,743
829,743
Profit and loss account
2,565,350
2,494,100
Shareholders' funds
3,400,093
3,328,843
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by
A Bailey Director Company Registration No. 11701234
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Sacha Holdings Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Sacha Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 11701234. The registered office is Elm Gables, Westerham Road, Keston, Kent, BR2 6HH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention except in the instance where assets and liabilities are stated at their fair value.
Presentation currency
The accounts are presented in £ pound sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation is calculated to write off the assets over their estimated useful lives as stated below:
Motor vehicles
25% - reducing balance
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Investments held as fixed assets
Investments in listed securities are included at fair value at the balance sheet date.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Pension costs
Contributions to defined contribution plans are expensed in the period to which they relate.
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Sacha Holdings Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 1 April 2024
94,530
At 31 March 2025
94,530
Depreciation
At 1 April 2024
64,621
Charge for the year
7,477
At 31 March 2025
72,098
Net book value
At 31 March 2025
22,432
At 31 March 2024
29,909
5
Investment property
2025
£
Fair value at 1 April 2024
2,450,000
Additions
395,244
At 31 March 2025
2,845,244
The investment property was valued on an open market basis on 31 March 2025 by the directors.
6
Investments
Other investments
£
Valuation at 1 April 2024
1,062,402
Additions
28,692
Fair value adjustments
(47,293)
Valuation at 31 March 2025
1,043,801
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
58,000
46,000
8
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
41,714
11,713
Other creditors
41,701
8,215
Loans from directors
318,500
-
Accruals
8,693
8,693
410,608
28,621
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Sacha Holdings Limited Notes to the Accounts for the year ended 31 March 2025
9
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
5,600
7,500
Revaluation of investment property
276,500
276,500
Other deferred taxation
4,000
15,500
286,100
299,500
2025
2024
£
£
Provision at start of year
299,500
286,500
(Credited)/charged to the profit and loss account
(13,400)
13,000
Provision at end of year
286,100
299,500
10
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
3,450 "A" Ordinary shares of £1 each
3,450
3,450
250 "B" Ordinary shares of £1 each
250
250
1,300 "C" Ordinary shares of £1 each
1,300
1,300
5,000
5,000
11
Transactions with related parties
During the year dividends of £0 (2024: £7,000) were paid to the company's parent company B41ley Holdings Limited.
12
Controlling party
The company is a wholly owned subsidiary of B41ley Holdings Limited registration number 14076085. The registered office of B41ley Holdings Limited is Elm Gables, Westerham Road, Keston, Kent BR2 0LP.
13
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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