SANJHA RESTAURANT & TAKEAWAY LIMITED

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

Registered number: 08953345

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		164,904		218,112

			164,904		218,112
CURRENT ASSETS
Stocks	5	34,641		46,357
Debtors	6	193,176		95,228
Cash at bank and in hand		15,091		12,420

		242,908		154,005
Creditors: Amounts Falling Due Within One Year	7	(381,397 )		(320,975 )

NET CURRENT ASSETS (LIABILITIES)			(138,489 )		(166,970 )

TOTAL ASSETS LESS CURRENT LIABILITIES			26,415		51,142

Creditors: Amounts Falling Due After More Than One Year	8		(58,767 )		(81,862 )

NET LIABILITIES			(32,352 )		(30,720 )

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(32,354 )		(30,722 )

SHAREHOLDERS' FUNDS			(32,352)		(30,720)

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SANJHA RESTAURANT & TAKEAWAY LIMITED

Balance Sheet (continued)

As At 31 March 2025

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.

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 Amarjot Randhawa

Director

24/12/2025

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

1. General Information

SANJHA RESTAURANT & TAKEAWAY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08953345 . The registered office is 296 Shirley Road, Southampton, Hampshire, SO15 3HL.

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	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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SANJHA RESTAURANT & TAKEAWAY LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 13)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	67,025	83,883	274,690	425,598
Additions	-	-	1,320	1,320

As at 31 March 2025	67,025	83,883	276,010	426,918

Depreciation
As at 1 April 2024	61,849	20,971	124,666	207,486
Provided during the period	1,294	15,728	37,506	54,528

As at 31 March 2025	63,143	36,699	162,172	262,014

Net Book Value
As at 31 March 2025	3,882	47,184	113,838	164,904

As at 1 April 2024	5,176	62,912	150,024	218,112

5. Stocks

	2025	2024
	£	£
Closing stock- Materials	34,641	46,357

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,206	5,808
Prepayments and accrued income	5,770	5,770
Other debtors receivable	5,150	-
Other debtors- loans	176,050	83,650

	193,176	95,228

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SANJHA RESTAURANT & TAKEAWAY LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	21,325	26,386
Bank loans and overdrafts	1,730	2,571
Other taxes and social security	38,369	4,493
VAT	152,702	97,731
Net wages (Current liabilities - creditors < 1 year)	6,071	9,074
Other creditors	160,000	180,000
Accruals and deferred income	1,200	720

	381,397	320,975

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	47,100	60,195
Bank loans	11,667	21,667

	58,767	81,862

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	47,100	60,195

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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