2024-07-01 2025-12-31 false Capium Accounts Production 1.1 14204777 2024-07-01 2025-12-31 14204777 bus:AbridgedAccounts 2024-07-01 2025-12-31 14204777 bus:FRS102 2024-07-01 2025-12-31 14204777 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-12-31 14204777 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-12-31 14204777 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-12-31 14204777 2024-07-01 2025-12-31 14204777 2025-12-31 14204777 bus:RegisteredOffice 2024-07-01 2025-12-31 14204777 core:WithinOneYear 2025-12-31 14204777 core:AfterOneYear 2025-12-31 14204777 1 2024-07-01 2025-12-31 14204777 bus:Director1 2024-07-01 2025-12-31 14204777 bus:Director1 2025-12-31 14204777 bus:Director1 2023-07-01 2024-06-30 14204777 2023-07-01 14204777 bus:LeadAgentIfApplicable 2024-07-01 2025-12-31 14204777 2023-07-01 2024-06-30 14204777 2024-06-30 14204777 core:WithinOneYear 2024-06-30 14204777 core:AfterOneYear 2024-06-30 14204777 bus:EntityAccountantsOrAuditors 2023-07-01 2024-06-30 14204777 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 14204777 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 14204777 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 14204777 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 14204777 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 14204777 core:Non-currentFinancialInstruments 2025-12-31 14204777 core:Non-currentFinancialInstruments 2024-06-30 14204777 core:ShareCapital 2025-12-31 14204777 core:ShareCapital 2024-06-30 14204777 core:RetainedEarningsAccumulatedLosses 2025-12-31 14204777 core:RetainedEarningsAccumulatedLosses 2024-06-30 14204777 dpl:Item1 2024-07-01 14204777 dpl:Item1 2025-12-31 14204777 dpl:Item1 2023-07-01 14204777 dpl:Item1 2024-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 14204777
England and Wales
SAI BUILDERS & DIY LTD
Abridged Accounts
Period of accounts Start date: 01 July 2024 End date: 31 December 2025

Sai Builders & Diy Ltd Contents Page For the Period 01 July 2024 to 31 December 2025
Statement of financial position | 1
Notes to the financial statements | 2

Sai Builders & Diy Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 8,125 |  | 3,584
Cash at bank and in hand |  | 6 |  | 108
|  | 8,131 |  | 3,692
Creditors: amount falling due within one year |  | (38,269) |  | (31,444)
Net current assets |  | (30,138) |  | (27,752)
Total assets less current liabilities |  | (30,138) |  | (27,752)
Net assets |  | (30,138) |  | (27,752)
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | (30,139) |  | (27,753)
Shareholders' funds |  | (30,138) |  | (27,752)
For the period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 02 April 2026 and were signed by:
------------------------------- Rajesh Kumar Karuppu Swmy Director
1

Sai Builders & Diy Ltd Notes to the Abridged Financial Statements For the Period 01 July 2024 to 31 December 2025
General Information Sai Builders & Diy Ltd is a private company, limited by shares, registered in England and Wales, registration number 14204777, registration address 102 Katherine Road, London, England, E6 1EN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the period was 0 (2024 : 0).
2