Taro & Sanju Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 15017116 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

TARO & SANJU LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K Kimura

Mr S Maharjan

Mrs L Maharjan

REGISTERED OFFICE:

S2 Mill House Centre

108 Commercial Road

Totton

Southampton

Hampshire

SO40 3AE

REGISTERED NUMBER:

15017116 (England and Wales)

ACCOUNTANTS:

TBW Accountancy Limited

S2 Mill House Centre

108 Commercial Road

Totton

Southampton

Hampshire

SO40 3AE

FIXED ASSETS

Tangible assets

4

250,317

279,279

CURRENT ASSETS

Stocks

3,865

4,576

Debtors

5

36,593

68,026

Cash at bank and in hand

114,385

114,271

154,843

186,873

CREDITORS

Amounts falling due within one year

6

191,720

311,376

NET CURRENT LIABILITIES

(36,877

)

(124,503

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

213,440

154,776

CREDITORS

Amounts falling due after more than one
year

7

(68,590

)

(107,795

)

PROVISIONS FOR LIABILITIES

(18,643

)

(21,844

)

NET ASSETS

126,207

25,137

CAPITAL AND RESERVES

Called up share capital

200

Share premium

19,980

Retained earnings

106,027

4,957

126,207

25,137

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 directors acknowledge their 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 Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

Mrs L Maharjan - Director

1.	STATUTORY INFORMATION

Taro & Sanju 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

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

Tangible fixed assets

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

Short leasehold

-

Length of lease

Improvements to property

-

Length of lease

Fixtures and fittings

-

10% on cost

Computer equipment

-

10% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Short

to

and

Computer

leasehold

property

fittings

equipment

Totals

£

COST

At 1 March 2025

11,770

185,392

109,443

3,704

310,309

Additions

-

2,300

-

2,300

At 28 February 2026

11,770

185,392

111,743

3,704

312,609

DEPRECIATION

At 1 March 2025

1,177

18,539

10,944

370

31,030

Charge for year

1,177

18,539

11,175

371

31,262

At 28 February 2026

2,354

37,078

22,119

741

62,292

NET BOOK VALUE

At 28 February 2026

9,416

148,314

89,624

2,963

250,317

At 28 February 2025

10,593

166,853

98,499

3,334

279,279

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

11,139

8,802

Amounts owed by associates

5,398

-

Other debtors

16,500

33,000

Staff Loan

-

3,946

Directors' current accounts

-

19,000

Prepayments

3,556

3,278

36,593

68,026

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

18,502

15,969

Other loans

21,882

19,419

Trade creditors

25,611

25,689

Amounts owed to associates

22,085

172,085

Tax

31,723

-

Social security and other taxes

11,874

9,894

Pension

1,739

-

VAT

30,609

28,313

Other creditors

-

9,315

Directors' current accounts

17,000

21,000

Accrued expenses

10,695

9,692

191,720

311,376

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans - 1-2 years

43,854

38,327

Bank loans - 2-5 years

19,153

42,003

Other loans - 1-2 years

5,583

27,465

68,590

107,795

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

Within one year

33,000

Between one and five years

165,000

In more than five years

67,627

100,627

265,627

298,627

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

Mr S Maharjan

Balance outstanding at start of year

19,000

-

Amounts advanced

-

19,000

Amounts repaid

(19,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

19,000

10.	ULTIMATE CONTROLLING PARTY

The controlling and ultimate controlling parties are the directors as disclosed in the Directors Report.