Sarana Investments Ltd 10664283 true 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is property investment. Digita Accounts Production Advanced 6.30.9574.0 true true 10664283 2024-04-01 2025-03-31 10664283 2025-03-31 10664283 bus:OrdinaryShareClass1 2025-03-31 10664283 core:RetainedEarningsAccumulatedLosses 2025-03-31 10664283 core:ShareCapital 2025-03-31 10664283 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 10664283 bus:SmallEntities 2024-04-01 2025-03-31 10664283 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10664283 bus:FullAccounts 2024-04-01 2025-03-31 10664283 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10664283 bus:RegisteredOffice 2024-04-01 2025-03-31 10664283 bus:Director1 2024-04-01 2025-03-31 10664283 bus:Director2 2024-04-01 2025-03-31 10664283 bus:Director3 2024-04-01 2025-03-31 10664283 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 10664283 bus:EntityHasNeverTraded 2024-04-01 2025-03-31 10664283 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10664283 countries:EnglandWales 2024-04-01 2025-03-31 10664283 2024-03-31 10664283 2023-04-01 2024-03-31 10664283 2024-03-31 10664283 bus:OrdinaryShareClass1 2024-03-31 10664283 core:RetainedEarningsAccumulatedLosses 2024-03-31 10664283 core:ShareCapital 2024-03-31 10664283 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 10664283

Sarana Investments Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

Sarana Investments Ltd

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

Sarana Investments Ltd

Company Information

Directors | Mr Shabir Najafi Mrs Shaheen Shabir Najafi Miss Sarah Najafi

Registered office | 26b Tesla Court Innovation Way Peterborough PE2 6FL

Sarana Investments Ltd

Directors' Report for the Year Ended 31 March 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr Shabir Najafi

Mrs Shaheen Shabir Najafi

Miss Sarah Najafi

Principal activity

The principal activity of the company is property investment.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved and authorised by the Board on 31 December 2025 and signed on its behalf by:

......................................... Mr Shabir Najafi Director

Sarana Investments Ltd

(Registration number: 10664283)
Balance Sheet as at 31 March 2025

| Note | 2025 | 2024
|  | £ | £ | £ | £
Fixed Assets |  |  |  |  |
Investment property | 4 |  | 576,292 |  | 198,711
Current assets |  |  |  |  |
Cash at bank and in hand |  | 17,126 |  | 175,297 |
Creditors: Amounts falling due within one year | 5 | (613,635) |  | (382,490) |
Net current liabilities |  |  | (596,509) |  | (207,193)
Net liabilities |  |  | (20,217) |  | (8,482)
Capital and Reserves |  |  |  |  |
Called up share capital | 6 | 100 |  | 100 |
Retained Earnings |  | (20,317) |  | (8,582) |
Shareholders' deficit |  |  | (20,217) |  | (8,482)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 31 December 2025 and signed on its behalf by:

......................................... Mr Shabir Najafi Director |  |

Sarana Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
26b Tesla Court
Innovation Way
Peterborough
PE2 6FL
England

These financial statements were authorised for issue by the Board on 31 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Sarana Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 1).

4 | Investment properties

| 2025 £
At 1 April | 198,711
Additions | 377,581
At 31 March | 576,292

There has been no valuation of investment property by an independent valuer.

Sarana Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 745 | 720
Other creditors | 612,890 | 381,770
| 613,635 | 382,490

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100