Shree Sai Supermarket Limited

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

Registered number: 13449661

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		301,616		248,501

			301,616		248,501
CURRENT ASSETS
Stocks	4	254,750		319,521
Debtors	5	16,956		8,500
Cash at bank and in hand		158,640		4,981

		430,346		333,002
Creditors: Amounts Falling Due Within One Year	6	(359,619 )		(388,638 )

NET CURRENT ASSETS (LIABILITIES)			70,727		(55,636 )

TOTAL ASSETS LESS CURRENT LIABILITIES			372,343		192,865

Creditors: Amounts Falling Due After More Than One Year	7		(101,390 )		(31,219 )

NET ASSETS			270,953		161,646

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			270,853		161,546

SHAREHOLDERS' FUNDS			270,953		161,646

Page 1

Page 2

Shree Sai Supermarket 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 Rajeev Arora

Director

30/12/2025

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

1. Accounting Policies

1.1. 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.

1.2. 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.

1.3. 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:

Freehold	0%
Motor Vehicles	20% WDV
Fixtures & Fittings	20% WDV
Computer Equipment	20% WDV

1.4. 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.

1.5. Financial Instruments

Page 3

Page 4

Shree Sai Supermarket Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

1.6. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 17 (2024: 13)

3. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 April 2024	196,535	68,976	265,511
Additions	47,608	18,117	65,725

As at 31 March 2025	244,143	87,093	331,236

Depreciation
As at 1 April 2024	-	17,010	17,010
Provided during the period	-	12,610	12,610

As at 31 March 2025	-	29,620	29,620

Net Book Value
As at 31 March 2025	244,143	57,473	301,616

As at 1 April 2024	196,535	51,966	248,501

4. Stocks

	2025	2024
	£	£
Finished goods	254,750	319,521

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	16,956	8,500

	16,956	8,500

Page 4

Page 5

Shree Sai Supermarket Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	82,998	29,954
Other creditors	202,986	278,209
Taxation and social security	73,635	80,475

	359,619	388,638

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

	2025	2024
	£	£
Bank loans	15,170	15,170
Other creditors	86,220	16,049

	101,390	31,219

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. General Information

Shree Sai Supermarket Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13449661 . The registered office is 6 St. Neots Road, Romford, RM3 9LR.

Page 5