REGISTERED NUMBER: 09173075 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Sugra Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTORS:

I Rehman

H Rehman

REGISTERED OFFICE:

No1 Whitehall Riverside

1 Riverside Way

Leeds

West Yorkshire

LS1 4BN

REGISTERED NUMBER:

09173075 (England and Wales)

ACCOUNTANTS:

DWilkinson&Company

No 1 Whitehall Riverside

1 Riverside Way

Leeds

West Yorkshire

LS1 4BN

FIXED ASSETS

Tangible assets

4

30,522

38,824

CURRENT ASSETS

Debtors

5

260,669

398,982

Cash at bank

127

1,137

260,796

400,119

CREDITORS

Amounts falling due within one year

6

472,166

608,981

NET CURRENT LIABILITIES

(211,370

)

(208,862

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(180,848

)

(170,038

)

CAPITAL AND RESERVES

Called up share capital

7

4

4

Retained earnings

(180,852

)

(170,042

)

SHAREHOLDERS' FUNDS

(180,848

)

(170,038

)

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

I Rehman - Director

1.	STATUTORY INFORMATION

Sugra 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.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Computer equipment

-

33% 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

78,531

6,216

8,042

92,789

DEPRECIATION

At 1 September 2024

42,700

3,223

8,042

53,965

Charge for year

7,853

449

-

8,302

At 31 August 2025

50,553

3,672

8,042

62,267

NET BOOK VALUE

At 31 August 2025

27,978

2,544

-

30,522

At 31 August 2024

35,831

2,993

-

38,824

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

260,669

398,982

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

401,402

401,402

Trade creditors

-

1

Other creditors

68,814

205,628

Accrued expenses

1,950

1,950

472,166

608,981

The directors' loan account is interest free and repayable on demand.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

4

Ordinary

1.00

4

4