REGISTERED NUMBER: 12902900 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Sasi Govind Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms S Govindarajulu

R Srinivasan

SECRETARY:

REGISTERED OFFICE:

10 Hazel Brook Gardens

Bristol

BS10 7FL

REGISTERED NUMBER:

12902900 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

37,601

46,399

CURRENT ASSETS

Investments

5

485,000

501,000

Cash at bank

319,345

159,291

804,345

660,291

CREDITORS

Amounts falling due within one year

6

68,377

81,007

NET CURRENT ASSETS

735,968

579,284

TOTAL ASSETS LESS CURRENT LIABILITIES

773,569

625,683

PROVISIONS FOR LIABILITIES

7

5,265

6,569

NET ASSETS

768,304

619,114

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

768,204

619,014

768,304

619,114

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

Ms S Govindarajulu - Director

1.	STATUTORY INFORMATION

Sasi Govind Ltd 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance basis

Motor vehicles

-

20% on reducing balance basis

Computer equipment

-

33.33% on reducing balance basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

577

70,000

2,257

72,834

Additions

-

-

995

995

At 30 September 2025

577

70,000

3,252

73,829

DEPRECIATION

At 1 October 2024

341

25,200

894

26,435

Charge for year

47

8,960

786

9,793

At 30 September 2025

388

34,160

1,680

36,228

NET BOOK VALUE

At 30 September 2025

189

35,840

1,572

37,601

At 30 September 2024

236

44,800

1,363

46,399

5.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Loan to Sasiram Ltd

485,000

501,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

51,134

64,259

Social security and other taxes

385

-

Barclaycard

48

2,263

Capital on Tap

2,957

156

Directors' loan accounts

12,323

12,828

Accrued expenses

1,530

1,501

68,377

81,007

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

5,265

6,569

Deferred

tax

£

Balance at 1 October 2024

6,569

Provided during year

(1,304

)

Balance at 30 September 2025

5,265

8.

RESERVES

Retained

earnings

£

At 1 October 2024

619,014

Profit for the year

150,190

Dividends

(1,000

)

At 30 September 2025

768,204