REGISTERED NUMBER: 11429286 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Sava Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Guise

REGISTERED OFFICE:

240 Merton Road

London

SW19 1EQ

REGISTERED NUMBER:

11429286 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

1,502,195

1,577,195

1,502,195

1,577,195

CURRENT ASSETS

Debtors

6

29,871

639,025

Investments

7

69,221

2,210,972

Cash at bank

45,972

303,879

145,064

3,153,876

CREDITORS

Amounts falling due within one year

8

520,145

1,337,049

NET CURRENT (LIABILITIES)/ASSETS

(375,081

)

1,816,827

TOTAL ASSETS LESS CURRENT LIABILITIES

1,127,114

3,394,022

CREDITORS

Amounts falling due after more than one year

9

(742,660

)

(742,709

)

PROVISIONS FOR LIABILITIES

(23,014

)

(41,764

)

NET ASSETS

361,440

2,609,549

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

10

92,057

167,057

Retained earnings

269,382

2,442,491

361,440

2,609,549

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 director acknowledges his 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 director and authorised for issue on 7 November 2025 and were signed by:

T Guise - Director

1.	STATUTORY INFORMATION

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

Investment property

The investment property is not being carried on a cost basis and is being measured under the fair value accounting rules. Therefore, any fair value uplift existing at the date of transition is transferred to a revaluation reserve from either retained earnings or the non-distributable reserve.

Taxation

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

Current tax

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

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

3,609

DEPRECIATION

At 1 April 2024

and 31 March 2025

3,609

NET BOOK VALUE

At 31 March 2025

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

1,577,195

Revaluations

(75,000

)

At 31 March 2025

1,502,195

NET BOOK VALUE

At 31 March 2025

1,502,195

At 31 March 2024

1,577,195

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

1,577,195

Valuation in 2025

(75,000

)

1,502,195

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

29,871

639,025

7.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Listed investments

45,024

2,189,099

Other investment

24,197

21,873

69,221

2,210,972

Market value of listed investments at 31 March 2025 - £ 45,024 (2024 - £ 2,189,099 ).

Investment has been measured at fair value with changes in fair value recognised in the profit and loss.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

520,145

1,337,049

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

742,660

742,709

10.

RESERVES

Revaluation

reserve

£

At 1 April 2024

167,057

Revaluation reserve transfer

(75,000

)

At 31 March 2025

92,057