Saj Engineering Survey Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13806969

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		385,127		244,263

			385,127		244,263
CURRENT ASSETS
Debtors	5	160,584		70,267
Cash at bank and in hand		81,358		19,194

		241,942		89,461
Creditors: Amounts Falling Due Within One Year	6	(194,560 )		(45,892 )

NET CURRENT ASSETS (LIABILITIES)			47,382		43,569

TOTAL ASSETS LESS CURRENT LIABILITIES			432,509		287,832

NET ASSETS			432,509		287,832

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			432,409		287,732

SHAREHOLDERS' FUNDS			432,509		287,832

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Saj Engineering Survey Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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

Mr Sajee Mudiyanselage

Director

26/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Saj Engineering Survey Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13806969 . The registered office is Office 506, Jhumat House, 160, London Road, Barking, IG11 8BB.

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	20%
Motor Vehicles	10%
Computer Equipment	20%

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Saj Engineering Survey Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2023: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	330,289	-	-	330,289
Additions	93,127	144,900	2,513	240,540

As at 31 December 2024	423,416	144,900	2,513	570,829

Depreciation
As at 1 January 2024	86,026	-	-	86,026
Provided during the period	84,683	14,490	503	99,676

As at 31 December 2024	170,709	14,490	503	185,702

Net Book Value
As at 31 December 2024	252,707	130,410	2,010	385,127

As at 1 January 2024	244,263	-	-	244,263

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	158,584	43,267
Due after more than one year
Other debtors	2,000	27,000

	160,584	70,267

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Saj Engineering Survey Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	97,107	474
Corporation tax	44,233	13,880
Other taxes and social security	5,925	26,084
VAT	32,577	444
Director's loan account	14,718	5,010

	194,560	45,892

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

8. Dividends

9. Related Party Transactions

Companies owned and controlled by same individual

A Loan of £25000 provided on demand. 6% interest chargable

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