REGISTERED NUMBER: 08518527 (England and Wales)

SARRA ELGAN LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs S E K Easterby

REGISTERED OFFICE:

First Floor

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

REGISTERED NUMBER:

08518527 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Tangible assets

4

2,205

1,042

CURRENT ASSETS

Debtors

5

18,942

25,324

Cash at bank

4,009

23,769

22,951

49,093

CREDITORS

Amounts falling due within one year

6

13,260

20,067

NET CURRENT ASSETS

9,691

29,026

TOTAL ASSETS LESS CURRENT LIABILITIES

11,896

30,068

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

11,895

30,067

SHAREHOLDERS' FUNDS

11,896

30,068

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th January 2026 and were signed by:

Mrs S E K Easterby - Director

1.	STATUTORY INFORMATION

Sarra Elgan Limited 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.

Fixtures and fittings

-

20% straight line on cost

Computer equipment

-

25% straight line on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st June 2024

6,962

5,398

12,360

Additions

-

2,014

2,014

At 31st May 2025

6,962

7,412

14,374

DEPRECIATION

At 1st June 2024

6,962

4,356

11,318

Charge for year

-

851

851

At 31st May 2025

6,962

5,207

12,169

NET BOOK VALUE

At 31st May 2025

-

2,205

2,205

At 31st May 2024

-

1,042

1,042

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

18,942

25,324

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

10,410

18,667

Other creditors

2,850

1,400

13,260

20,067

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The advances to the director were repaid within 9 months of the year end.