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Company Registration No. 09109948 (England and Wales)
Sarah Lomas Enterprises Ltd Unaudited accounts for the year ended 31 July 2025
Sarah Lomas Enterprises Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Sarah Lomas Enterprises Ltd Company Information for the year ended 31 July 2025
Director
Sarah Lomas
Company Number
09109948 (England and Wales)
Registered Office
D909 West Tower Deansgate Square 371 Deansgate Manchester M15 4UP England
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Sarah Lomas Enterprises Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Investments
5
632
632
Current assets
Debtors
6
21,022
28,594
Cash at bank and in hand
417
515
21,439
29,109
Creditors: amounts falling due within one year
7
(25,815)
(26,383)
Net current (liabilities)/assets
(4,376)
2,726
Total assets less current liabilities
(3,744)
3,358
Creditors: amounts falling due after more than one year
8
-
(4,943)
Net liabilities
(3,744)
(1,585)
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
(3,844)
(1,685)
Shareholders' funds
(3,744)
(1,585)
For the year ending 31 July 2025 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 director acknowledges her 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 and authorised for issue on 27 July 2026 and were signed on its behalf by
Sarah Lomas Director Company Registration No. 09109948
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Sarah Lomas Enterprises Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Sarah Lomas Enterprises Ltd is a private company, limited by shares, registered in England and Wales, registration number 09109948. The registered office is D909 West Tower Deansgate Square, 371 Deansgate, Manchester, M15 4UP, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Computer equipment
33.33%
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
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. Deferred tax assets and liabilities are not discounted.
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Sarah Lomas Enterprises Ltd Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 August 2024
4,781
At 31 July 2025
4,781
Depreciation
At 1 August 2024
4,781
At 31 July 2025
4,781
Net book value
At 31 July 2025
-
5
Investments
Other investments
£
Valuation at 1 August 2024
632
Valuation at 31 July 2025
632
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Deferred tax asset
3,765
3,259
Other debtors
17,257
25,335
21,022
28,594
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,943
7,208
Taxes and social security
20,872
19,175
25,815
26,383
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
4,943
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Sarah Lomas Enterprises Ltd Notes to the Accounts for the year ended 31 July 2025
10
Transactions with related parties
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
11
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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