SARBKAR NW LTD. - Filleted accounts

Registered number

03639207

SARBKAR NW LTD.

Unaudited Filleted Accounts

31 December 2025

SARBKAR NW LTD.
Registered number:		03639207
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		25,735			26,096

Current assets
Stocks		157,547			129,267
Debtors	4	9,616			9,794
Cash at bank and in hand		212,576			127,007
		379,739			266,068

Creditors: amounts falling due within one year	5	(209,198)			(123,010)

Net current assets			170,541			143,058

Total assets less current liabilities			196,276			169,154

Creditors: amounts falling due after more than one year	6		-			(2,351)



Net assets			196,276			166,803

Capital and reserves
Called up share capital			2			2
Profit and loss account			196,274			166,801

Shareholders' funds			196,276			166,803

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Standish
Director
Approved by the board on 31 March 2026

SARBKAR NW LTD.
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over 50 years
	Fixtures, fittings, tools and equipment	15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			6		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	14,047		65,838		79,885
	Additions	-		2,895		2,895
	At 31 December 2025	14,047		68,733		82,780

	Depreciation
	At 1 January 2025	4,890		48,899		53,789
	Charge for the year	281		2,975		3,256
	At 31 December 2025	5,171		51,874		57,045

	Net book value
	At 31 December 2025	8,876		16,859		25,735
	At 31 December 2024	9,157		16,939		26,096


4	Debtors			2025		2024
£					£

	Trade debtors			9,616		9,794


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			834		10,483
	Trade creditors			612		1,199
	Taxation and social security costs			20,766		20,917
	Other creditors			186,986		90,411
				209,198		123,010


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		2,351


7	Other information

	SARBKAR NW LTD. is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1 Woodend Industrial Estate
	Woodend Avenue
	Speke
	Liverpool
	L24 9NB