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Company Registration No. 07222027 (England and Wales)
Sehar Training Limited Unaudited accounts for the year ended 30 April 2025
Sehar Training Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Sehar Training Limited Company Information for the year ended 30 April 2025
Director
Abbas Rokerya
Company Number
07222027 (England and Wales)
Registered Office
55 Beaconsfield Road Southall Middlesex UB1 1BS
Accountants
Charterwells Suite 8, 2nd Floor 43-45 High Road Bushey Heath WD23 1EE
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Sehar Training Limited Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
64
127
Current assets
Cash at bank and in hand
26,438
42,612
Creditors: amounts falling due within one year
5
(530)
(8,633)
Net current assets
25,908
33,979
Net assets
25,972
34,106
Capital and reserves
Called up share capital
100
100
Profit and loss account
25,872
34,006
Shareholders' funds
25,972
34,106
For the year ending 30 April 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 August 2025 and were signed on its behalf by
Abbas Rokerya Director Company Registration No. 07222027
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Sehar Training Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Sehar Training Limited is a private company, limited by shares, registered in England and Wales, registration number 07222027. The registered office is 55 Beaconsfield Road, Southall, Middlesex, UB1 1BS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% SLB
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Sehar Training Limited Notes to the Accounts for the year ended 30 April 2025
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. 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 year 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. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 May 2024
4,987
At 30 April 2025
4,987
Depreciation
At 1 May 2024
4,860
Charge for the year
63
At 30 April 2025
4,923
Net book value
At 30 April 2025
64
At 30 April 2024
127
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
14
-
Taxes and social security
(8)
8,326
Loans from directors
524
307
530
8,633
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Sehar Training Limited Notes to the Accounts for the year ended 30 April 2025
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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