SAVERA INVESTMENTS LTD - Filleted accounts

Registered number

12269749

SAVERA INVESTMENTS LTD

Filleted Accounts

31 October 2025

SAVERA INVESTMENTS LTD
Registered number:		12269749
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		756,250			756,250

Current assets
Cash at bank and in hand		9,043			6,108

Creditors: amounts falling due within one year	4	(328,096)			(336,159)

Net current liabilities			(319,053)			(330,051)

Total assets less current liabilities			437,197			426,199

Creditors: amounts falling due after more than one year	5		(192,336)			(210,410)

Provisions for liabilities			(34,500)			(34,500)


Net assets			210,361			181,289

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		103,500			103,500
Profit and loss account			106,761			77,689

Shareholders' funds			210,361			181,289

The director is 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 director acknowledges his 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.




Bilhar Singh Sidhu
Director
Approved by the board on 22 July 2026

SAVERA INVESTMENTS LTD
Notes to the Accounts
for the year ended 31 October 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.

	Investment properties
	Investment properties are held to generate rental income and for long-term capital appreciation. These properties are revalued annually, with any resulting revaluation gains or losses recognised in the revaluation reserve. In accordance with the revaluation model, no depreciation is charged on investment properties.

	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.

2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0

3	Tangible fixed assets
				Land and buildings
£
	Cost
	At 1 November 2024			756,250
	At 31 October 2025			756,250

	Depreciation
	At 31 October 2025			-

	Net book value
	At 31 October 2025			756,250
	At 31 October 2024			756,250


	Freehold land and buildings:	2025		2024
£			£
	Historical cost	618,250		618,250
		618,250		618,250
	Investment properties are measured at fair value, as determined by the directors at the reporting date. The directors have assessed the valuation methodology and market conditions and are of the opinion that the carrying value of the investment properties reflects a fair and reasonable estimate of their fair value.

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

	Bank loans and overdrafts	17,711		18,478
	Trade creditors	-		2,040
	Taxation and social security costs	9,691		8,863
	Director's loan account	29,494		31,079
	Other creditors	271,200		275,699
		328,096		336,159

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

	Bank loans	179,885		197,959
	Shareholders loan	12,451		12,451
		192,336		210,410

6	Loans	2025		2024
£			£
	Creditors include:
	Instalments falling due for payment after more than five years	139,234		150,356


	Secured bank loans	188,853		197,378

	The bank loan is secured by first charge over the freehold land and buildings held by the company.


7	Revaluation reserve	2025		2024
£			£

	At 1 November 2024	103,500		103,500

	At 31 October 2025	103,500		103,500

8	Off-balance sheet arrangements

	The legal title to the properties, along with associated loan obligations, is held in the names of the shareholders. However, in accordance with a deed of assignment of beneficial interest, the company retains the beneficial ownership of these properties.

9	Related party transactions

	Other creditors include unsecured, interest-free loan of £50,000 (2024: £50,000) from Jaujar Enterprises Ltd, £215,000 (2024: £215,000) from Jaujar Investments Ltd, and £5,000 (2023:£9,500) from Jaujar Law Ltd. All the companies are incorporated in England and Wales and controlled by the close family members of the director and shareholders.These loans are payble on demand. The company received unsecured, interest-free loans from the shareholders and their close family members and a total loan balance amounting to £,12,451 (2024:£12,451) as of the balance sheet date. The loans were shown as shareholders' loans: amounts falling due after more than one year. The loans are payable on demand.

10	Controlling party

	During the period the company was controlled by Mr Jaujar S & Mrs Rashpinder Kaur Sidhu by virtue of their shareholdings.

11	Other information

	SAVERA INVESTMENTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	3 Craneswater Park
	Southall
	UB2 5RW