Company Registration No. 8828563 (England and Wales)
SARA DM ENTERPRISES LTD.
Unaudited accounts
for the year ended 31 March 2026
SARA DM ENTERPRISES LTD.
Unaudited accounts
Contents
SARA DM ENTERPRISES LTD.
Company Information
for the year ended 31 March 2026
Directors
Sathish Kumar Govindaraj
Ranjani Venkataraman
Company Number
8828563 (England and Wales)
Registered Office
2nd Floor
6 Oxford Street
Bolton
BL1 1RF
ENGLAND
Accountants
AY Accountants LLP
2nd floor, 6 Oxford street
Bolton
Greater Manchester
BL1 1RF
SARA DM ENTERPRISES LTD.
Statement of financial position
as at 31 March 2026
Tangible assets
36,841
35,114
Inventories
164,750
205,300
Cash at bank and in hand
19,625
-
Creditors: amounts falling due within one year
(290,653)
(284,606)
Net current assets
230,682
96,285
Total assets less current liabilities
267,523
131,399
Creditors: amounts falling due after more than one year
(4,319)
(14,290)
Provisions for liabilities
Deferred tax
(2,700)
(2,005)
Net assets
260,504
115,104
Called up share capital
2
2
Profit and loss account
260,502
115,102
Shareholders' funds
260,504
115,104
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by
Sathish Kumar Govindaraj
Director
Company Registration No. 8828563
SARA DM ENTERPRISES LTD.
Notes to the Accounts
for the year ended 31 March 2026
SARA DM ENTERPRISES LTD. is a private company, limited by shares, registered in England and Wales, registration number 8828563. The registered office is 2nd Floor, 6 Oxford Street, Bolton, BL1 1RF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance method
Motor vehicles
20% reducing balance per annum
Fixtures & fittings
20% straight line per annum
Computer equipment
33.33% straight line per annum
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
SARA DM ENTERPRISES LTD.
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
-
58,190
9,233
101,487
168,910
Additions
17,121
-
-
-
17,121
At 31 March 2026
17,121
58,190
9,233
101,487
186,031
At 1 April 2025
-
28,396
7,221
98,179
133,796
Charge for the year
4,280
5,959
1,847
3,308
15,394
At 31 March 2026
4,280
34,355
9,068
101,487
149,190
At 31 March 2026
12,841
23,835
165
-
36,841
At 31 March 2025
-
29,794
2,012
3,308
35,114
Amounts falling due within one year
Other debtors
336,960
140,000
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
9,971
14,284
Obligations under finance leases and hire purchase contracts
-
8,638
Taxes and social security
66,314
19,411
Loans from directors
182,322
220,516
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
-
12,957
SARA DM ENTERPRISES LTD.
Notes to the Accounts
for the year ended 31 March 2026
8
Transactions with related parties
The company is controlled by Sathish Kumar Govindaraj and Ranjani Venkataraman, each holding 50% of the issued share capital.
During the year ended 31st March 2026, dividends totalling £40,000 (2025: £Nil) were declared and paid to the shareholders, comprising £20,000 to Sathish Kumar Govindaraj and £20,000 to Ranjani Venkataraman, in proportion to their respective shareholdings.
9
Average number of employees
During the year the average number of employees was 8 (2025: 15).