Company Registration No. 06722107 (England and Wales)
Samagri Limited
Unaudited accounts
for the year ended 31 March 2025
Samagri Limited
Unaudited accounts
Contents
Samagri Limited
Company Information
for the year ended 31 March 2025
Directors
Stephen Berry
Sam Berry
Tarnya Calver
Company Number
06722107 (England and Wales)
Registered Office
Manor Court Store
Scratchface Lane
Herriard
Hampshire
RG25 2TX
Accountants
Black & White Chartered Certified Accountants
The Well House 4
Herriard Park
Basingstoke
Hampshire
RG25 2PL
Samagri Limited
Statement of financial position
as at 31 March 2025
Tangible assets
650,412
332,704
Inventories
313,641
654,434
Cash at bank and in hand
560,601
178,961
Creditors: amounts falling due within one year
(353,928)
(406,763)
Net current assets
699,623
565,882
Total assets less current liabilities
1,350,035
898,586
Creditors: amounts falling due after more than one year
(198,601)
(96,818)
Provisions for liabilities
Deferred tax
(123,579)
(63,214)
Net assets
1,027,855
738,554
Called up share capital
100
100
Profit and loss account
1,027,755
738,454
Shareholders' funds
1,027,855
738,554
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 23 December 2025 and were signed on its behalf by
Stephen Berry
Director
Company Registration No. 06722107
Samagri Limited
Notes to the Accounts
for the year ended 31 March 2025
Samagri Limited is a private company, limited by shares, registered in England and Wales, registration number 06722107. The registered office is Manor Court Store, Scratchface Lane, Herriard, Hampshire, RG25 2TX.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% straight line
Fixtures & fittings
33% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Samagri Limited
Notes to the Accounts
for the year ended 31 March 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
879,273
22,833
4,810
906,916
Additions
559,110
-
-
559,110
Disposals
(359,601)
-
-
(359,601)
At 31 March 2025
1,078,782
22,833
4,810
1,106,425
At 1 April 2024
546,884
22,833
4,495
574,212
Charge for the year
90,113
-
153
90,266
On disposals
(208,465)
-
-
(208,465)
At 31 March 2025
428,532
22,833
4,648
456,013
At 31 March 2025
650,250
-
162
650,412
At 31 March 2024
332,389
-
315
332,704
Amounts falling due within one year
Trade debtors
137,060
113,730
Accrued income and prepayments
42,249
25,520
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,877
4,146
Obligations under finance leases and hire purchase contracts
75,085
33,972
Trade creditors
114,110
192,194
Taxes and social security
4,718
2,986
Loans from directors
124,477
154,234
Samagri Limited
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
186,365
74,379
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).