Saiborg Ltd


Director	Saiful Alam Uddin


Registered Address	42 High Street, Wanstead
	London
	E11 2RJ


Registered Number	13013980 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		67,500		81,000
Tangible assets	4		-		108
			67,500		81,108
Current assets
Debtors	5	299		180
Cash at bank and on hand		77,131		107,061
		77,430		107,241
Creditors amounts falling due within one year	6	(48,369)		(58,719)
Net current assets (liabilities)			29,061		48,522
Total assets less current liabilities			96,561		129,630
Provisions for liabilities			-		(21)
Net assets			96,561		129,609
Capital and reserves
Called up share capital			100		100
Profit and loss account			96,461		129,509
Shareholders' funds			96,561		129,609

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 14 May 2026, and are signed on its behalf by:

Saiful Alam Uddin
Director
Registered Company No. 13013980

Saiborg Ltd

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Deferred tax
	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.

Deferred tax

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.

	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. Software, being the amount paid in connection with the acquisition of a software in 2022 and is being amortised evenly over its estimated useful life of 10 years. The remaining useful life was reassessed as being no longer than 8 year from the balance sheet date.

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.
Software, being the amount paid in connection with the acquisition of a software in 2022 and is being amortised
evenly over its estimated useful life of 10 years.
The remaining useful life was reassessed as being no longer than 8 year from the balance sheet date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 25	135,000
	At 31 March 26	135,000
	Amortisation and impairment
	At 01 April 25	54,000
	Charge for year	13,500
	At 31 March 26	67,500
	Net book value
	At 31 March 26	67,500
	At 31 March 25	81,000

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	955
	At 31 March 26	955
	Depreciation and impairment
	At 01 April 25	847
	Charge for year	108
	At 31 March 26	955
	Net book value
	At 31 March 26	-
	At 31 March 25	108

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	83	-
Prepayments and accrued income	216	180
Total	299	180


	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.

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.

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	2,053	924
Amounts owed to related parties	43,609	29,520
Taxation and social security	2,707	28,275
Total	48,369	58,719


	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.