Sarela Investments Ltd

Sarela Investments Ltd
Statement of Financial Position
As at 31 March 2025

	2025		2024
	£	£	£	£
Fixed assets		858,455		637,916
Current assets	21,926		44,418
Creditors: amount falling due within one year	(1,134)		(1,114)
Net current assets		20,792		43,304
Total assets less current liabilities		879,247		681,220
Creditors: amount falling due after more than one year		(814,803)		(673,283)
Net assets		64,444		7,937


Capital and reserves		64,444		7,937

NOTES TO THE ACCOUNTS

General Information

Sarela Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 10764965, registration address 6 The Laurels, Leeds, West Yorkshire, LS8 1PD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.	Director’s loan

Directors Loan Account

At 31st March 2025, the Directors Loan Account of £90 (2024 £90) is unsecured, repayable on demand and currently interest free. During the year, the following transactions were made:

Director's Loan Account		Balance b/fwd £		Advances £		Credit £		Balance c/fwd £
Director		(90)		-		-		(90)

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the board of directors on 15 December 2025 and were signed on its behalf by:

--------------------------------
A I Sarela
Director

Registered Number: 10764965
England and Wales
SARELA INVESTMENTS LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025