REGISTERED NUMBER: 13895009 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

Saishyam Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mr Dhavalkumar N Shah

REGISTERED OFFICE:

2150a Coventry Road

Sheldon

Birmingham

B26 3JB

REGISTERED NUMBER:

13895009 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

29,153

58,307

Property, plant and equipment

5

1,085

1,447

30,238

59,754

CURRENT ASSETS

Inventories

16,325

15,550

Debtors

6

16,851

17,490

Cash at bank and in hand

57,121

36,636

90,297

69,676

CREDITORS

Amounts falling due within one year

7

76,827

86,681

NET CURRENT ASSETS/(LIABILITIES)

13,470

(17,005

)

TOTAL ASSETS LESS CURRENT LIABILITIES

43,708

42,749

CREDITORS

Amounts falling due after more than one year

8

58,145

69,736

NET LIABILITIES

(14,437

)

(26,987

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

(14,438

)

(26,988

)

SHAREHOLDERS' FUNDS

(14,437

)

(26,987

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 July 2026 and were signed by:

Mr Dhavalkumar N Shah - Director

1.	STATUTORY INFORMATION

Saishyam 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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Franchise cost are being amortised evenly over their estimated useful life of five years.

Intangible assets comprise franchise cost. Such assets are defined as having an definite useful life and amortisation is charged over the five year of useful life .

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 March 2025

and 28 February 2026

145,767

AMORTISATION

At 1 March 2025

87,460

Charge for year

29,154

At 28 February 2026

116,614

NET BOOK VALUE

At 28 February 2026

29,153

At 28 February 2025

58,307

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

2,057

DEPRECIATION

At 1 March 2025

610

Charge for year

362

At 28 February 2026

972

NET BOOK VALUE

At 28 February 2026

1,085

At 28 February 2025

1,447

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

4,375

6,375

Other debtors

12,476

11,115

16,851

17,490

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

19,847

23,998

Taxation and social security

63

153

Other creditors

56,917

62,530

76,827

86,681

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

58,145

69,736

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

1

Share capital 1

£1

1

1

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 28 February 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................