SR Capital Group Ltd - Filleted accounts

Registered number

09664404

SR Capital Group Ltd

Filleted Accounts

31 March 2025

SR Capital Group Ltd
Registered number:		09664404
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		35,959			4,782

Current assets
Debtors	5	14,566			1,899
Investments held as current assets	6	125,233			36,870
Cash at bank and in hand		10,495			7,967
		150,294			46,736

Creditors: amounts falling due within one year	7	(89,721)			(12,572)

Net current assets			60,573			34,164

Total assets less current liabilities			96,532			38,946

Creditors: amounts falling due after more than one year	8		(1,775)			(3,195)

Provisions for liabilities			(6,832)			(909)


Net assets			87,925			34,842

Capital and reserves
Called up share capital			100			100
Profit and loss account			87,825			34,742

Shareholders' funds			87,925			34,842

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Taranjit Singh Bansil
Director
Approved by the board on 29 December 2025

SR Capital Group Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% straight line
	Fixtures, fittings, tools and equipment	25% straight line
	Motor Vehicle	25% straight line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		2


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					4,825
	At 31 March 2025					4,825

	Amortisation
	At 1 April 2024					4,825
	At 31 March 2025					4,825

	Net book value
	At 31 March 2025					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	14,424		-		14,424
	Additions	1,069		34,647		35,716
	At 31 March 2025	15,493		34,647		50,140

	Depreciation
	At 1 April 2024	9,642		-		9,642
	Charge for the year	3,095		1,444		4,539
	At 31 March 2025	12,737		1,444		14,181

	Net book value
	At 31 March 2025	2,756		33,203		35,959
	At 31 March 2024	4,782		-		4,782


5	Debtors			2025		2024
£					£

	Trade debtors			13,003		1,708
	Other debtors			1,563		191
				14,566		1,899


6	Investments held as current assets			2025		2024
£					£
	Fair value
	Listed investments			125,233		36,870



7	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			27,000		-
	Taxation and social security costs			21,102		7,203
	Other creditors			41,619		5,369
				89,721		12,572


8	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			1,775		3,195


9	Other information

	SR Capital Group Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	71-75 Shelton Street
	Covent Garden
	London
	United Kingdom
	WC2H 9JQ