12224978 false Retail sale in non-specialised stores with food, beverages or tobacco predominating 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/2025-01-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-01-31 http://www.companieshouse.gov.uk/cd:Director1 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2025-01-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2026-01-31 http://www.companieshouse.gov.uk/cd:Director2 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-01-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2026-01-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-01-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2026-01-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2026-01-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-01-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2026-01-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2026-01-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-01-31 http://www.companieshouse.gov.uk/2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/2025-01-31 http://www.companieshouse.gov.uk/cd:FRS102 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/2026-01-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2025-02-01 2026-01-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12224978
SANGAA GROCERY SALES PRICE LTD
ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
Prepared By:
KT & Co
Chartered Certified Accountant
954 Eastern Avenue
Ilford
Essex
IG2 7JD

SANGAA GROCERY SALES PRICE LTD

ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
DIRECTORS
K Muraly
T Pirapatharan
REGISTERED OFFICE
358 Rayners Lane
Pinner
HA5 5ED
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12224978
ACCOUNTANTS
KT & Co
Chartered Certified Accountant
954 Eastern Avenue
Ilford
Essex
IG2 7JD

SANGAA GROCERY SALES PRICE LTD

ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 5
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

SANGAA GROCERY SALES PRICE LTD

BALANCE SHEET AT 31/01/2026
|  |  |  |  |  | 2026 |  |  |  | 2025
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 |  |  |  | 65,000 |  |  |  | 65,000
Tangible assets |  | 4 |  |  |  | 156,754 |  |  |  | 171,531
|  |  |  |  |  | 221,754 |  |  |  | 236,531
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 305,860 |  |  |  | 341,496 |  |
Debtors |  | 6 |  | 72,505 |  |  |  | 70,265 |  |
Cash at bank and in hand |  |  |  | 37,911 |  |  |  | 24,599 |  |
|  |  |  | 416,276 |  |  |  | 436,360 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 251,493 |  |  |  | 196,756 |  |
NET CURRENT ASSETS |  |  |  |  |  | 164,783 |  |  |  | 239,604
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 386,537 |  |  |  | 476,135
CREDITORS: Amounts falling due after more than one year |  | 8 |  |  |  | 199,421 |  |  |  | 332,421
NET ASSETS |  |  |  |  |  | 187,116 |  |  |  | 143,714
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 187,016 |  |  |  | 143,614
SHAREHOLDERS' FUNDS |  |  |  |  |  | 187,116 |  |  |  | 143,714

SANGAA GROCERY SALES PRICE LTD

BALANCE SHEET AT 31/01/2026
For the year ending 31/01/2026 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 28/05/2026 and signed on their behalf by
.............................
K Muraly
Director
.............................
T Pirapatharan

SANGAA GROCERY SALES PRICE LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/01/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehicles |  | reducing balance 20%
Fixtures and Fittings |  | reducing balance 15%
Equipment |  | reducing balance 20%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2026 |  | 2025
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 13 |  | 13

SANGAA GROCERY SALES PRICE LTD

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/02/2025 |  | 65,000 |  | 65,000
At 31/01/2026 |  | 65,000 |  | 65,000
Depreciation |  |  |  |
At 31/01/2026 |  | - |  | -
Net Book Amounts |  |  |  |
At 31/01/2026 |  | 65,000 |  | 65,000
At 31/01/2025 |  | 65,000 |  | 65,000

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |  |  |
|  | Long Leasehold |  | Commercial |  | Fixtures |  |  |  |
|  | Properties |  | Vehicles |  | and Fittings |  | Equipment |  | Total
|  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |
At 01/02/2025 |  | 11,818 |  | 29,850 |  | 259,752 |  | 18,954 |  | 320,374
Additions |  | - |  | - |  | 5,753 |  | 6,919 |  | 12,672
At 31/01/2026 |  | 11,818 |  | 29,850 |  | 265,505 |  | 25,873 |  | 333,046
Depreciation |  |  |  |  |  |  |  |  |  |
At 01/02/2025 |  | - |  | 14,260 |  | 124,940 |  | 9,643 |  | 148,843
For the year |  | - |  | 3,118 |  | 21,085 |  | 3,246 |  | 27,449
At 31/01/2026 |  | - |  | 17,378 |  | 146,025 |  | 12,889 |  | 176,292
Net Book Amounts |  |  |  |  |  |  |  |  |  |
At 31/01/2026 |  | 11,818 |  | 12,472 |  | 119,480 |  | 12,984 |  | 156,754
At 31/01/2025 |  | 11,818 |  | 15,590 |  | 134,812 |  | 9,311 |  | 171,531

5. STOCK |  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 305,860 |  | 341,496
|  |  |  | 305,860 |  | 341,496

SANGAA GROCERY SALES PRICE LTD

6. DEBTORS |  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
VAT |  |  |  | 13,820 |  | 11,580
Other debtors |  |  |  | 10,000 |  | 10,000
Prepayments |  |  |  | 48,685 |  | 48,685
|  |  |  | 72,505 |  | 70,265

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 22,032 |  | 10,804
PAYE control |  |  |  | 3,170 |  | 2,327
Salaries and wages control |  |  |  | 15,166 |  | 13,688
NIC control |  |  |  | 44 |  | -
Directors current account |  |  |  | 2,983 |  | -
Trade creditors |  |  |  | 165,720 |  | 158,817
Other creditors |  |  |  | 28,858 |  | -
Accruals |  |  |  | 13,520 |  | 11,120
|  |  |  | 251,493 |  | 196,756

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Bank loans (secured) >1yr |  |  |  | 70,833 |  | 120,833
Loans >1yr |  |  |  | 5,000 |  | 15,000
Loans >1yr |  |  |  | 42,117 |  | 74,617
Other creditors > 1yr |  |  |  | 81,471 |  | 121,971
|  |  |  | 199,421 |  | 332,421

SANGAA GROCERY SALES PRICE LTD

9. SHARE CAPITAL |  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Class 1 shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100