REGISTERED NUMBER: 05035426 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

SABAI SABAI RESTAURANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Mali

Ms N Chanakul

SECRETARY:

Ms N Chanakul

REGISTERED OFFICE:

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

REGISTERED NUMBER:

05035426 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

2,060

1,834

CURRENT ASSETS

Stocks

4,500

4,500

Debtors

5

295,279

314,815

Cash at bank and in hand

49,750

50,095

349,529

369,410

CREDITORS

Amounts falling due within one year

6

75,195

80,079

NET CURRENT ASSETS

274,334

289,331

TOTAL ASSETS LESS CURRENT LIABILITIES

276,394

291,165

CREDITORS

Amounts falling due after more than one year

7

3,518

14,167

NET ASSETS

272,876

276,998

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

272,874

276,996

SHAREHOLDERS' FUNDS

272,876

276,998

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

Ms N Chanakul - Director

1.	STATUTORY INFORMATION

Sabai Sabai Restaurants 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on cost

Fixtures and fittings

-

10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Short

Fixtures

leasehold

Plant and

and

Computer

Improvements

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 March 2024

157,021

136,486

245,049

2,648

541,204

Additions

-

-

844

-

844

At 28 February 2025

157,021

136,486

245,893

2,648

542,048

DEPRECIATION

At 1 March 2024

157,021

136,486

243,214

2,649

539,370

Charge for year

-

-

618

-

618

At 28 February 2025

157,021

136,486

243,832

2,649

539,988

NET BOOK VALUE

At 28 February 2025

-

-

2,061

(1

)

2,060

At 29 February 2024

-

-

1,835

(1

)

1,834

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,130

128

Tax debtor

-

67,276

Other debtors

-

396

Directors' current accounts

223,931

246,296

Tax

69,775

316

Prepayments

443

403

295,279

314,815

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,648

10,000

Trade creditors

12,673

20,448

Tax

22

6,775

Social security and other taxes

2,396

-

Tronc PAYE Control

7,471

-

VAT

21,368

23,262

Pension

6,976

2,566

Wages

8,716

12,553

Accrued expenses

4,925

4,475

75,195

80,079

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

3,518

10,000

Bank loans - 2-5 years

-

4,167

3,518

14,167

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2025 and 29 February 2024:

2025

2024

£

£

N Mali

Balance outstanding at start of year

44,571

43,601

Amounts advanced

1,003

970

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

45,574

44,571

Ms N Chanakul

Balance outstanding at start of year

200,526

211,205

Amounts advanced

8,193

8,410

Amounts repaid

(31,562

)

(19,089

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

177,157

200,526

Interest is charged on directors loan balances at the HMRC Official rate of interest.

9.	RELATED PARTY DISCLOSURES

The company paid rent of £42,000 (2024: £17,500) in respect of its premises to Mr Mali.

10.	ULTIMATE CONTROLLING PARTY

The company is a 51% owned subsidiary of Shanakul Limited.