REGISTERED NUMBER: 10341230 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

SSA Retail Ltd.

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Ritesh Rai

Mr Ritesh Gopal Gujar

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

United Kingdom

CV6 4AD

REGISTERED NUMBER:

10341230 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

150,000

150,000

Property, plant and equipment

5

114,035

91,876

264,035

241,876

CURRENT ASSETS

Inventories

38,240

34,970

Debtors

6

-

34,410

Cash at bank and in hand

45,181

43,890

83,421

113,270

CREDITORS

Amounts falling due within one year

7

262,869

276,518

NET CURRENT LIABILITIES

(179,448

)

(163,248

)

TOTAL ASSETS LESS CURRENT LIABILITIES

84,587

78,628

CREDITORS

Amounts falling due after more than one year

8

8,722

18,966

NET ASSETS

75,865

59,662

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

75,765

59,562

SHAREHOLDERS' FUNDS

75,865

59,662

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

Mr Ritesh Gopal Gujar - Director

1.	STATUTORY INFORMATION

SSA Retail Ltd. 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, Being amount paid in connection with purchase of business in 2018 is not being amortised .

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

150,000

NET BOOK VALUE

At 31 August 2025

150,000

At 31 August 2024

150,000

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 September 2024

150,196

Additions

42,283

At 31 August 2025

192,479

DEPRECIATION

At 1 September 2024

58,320

Charge for year

20,124

At 31 August 2025

78,444

NET BOOK VALUE

At 31 August 2025

114,035

At 31 August 2024

91,876

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

-

34,410

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

15,951

17,014

Taxation and social security

4,157

4,733

Other creditors

242,761

254,771

262,869

276,518

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

8,722

18,966

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100