Sawa Builders Ltd - Filleted accounts

Registered number

12928456

Sawa Builders Ltd

Filleted Accounts

31 October 2025

Sawa Builders Ltd
Registered number:		12928456
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Current assets
Stocks		1,000			1,000
Debtors	3	101,000			-
Cash at bank and in hand		7,994			3,743
		109,994			4,743

Creditors: amounts falling due within one year	4	(106,925)			(4,197)

Net current assets			3,069			546

Net assets			3,069			546

Capital and reserves
Called up share capital			100			100
Profit and loss account			2,969			446

Shareholder's funds			3,069			546

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 member has 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.




M Shazad
Director
Approved by the board on 29 July 2026

Sawa Builders 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	2		0


3	Debtors	2025		2024
£			£

	Other debtors	101,000		-


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

	Trade creditors	1,560		720
	Taxation and social security costs	1,081		234
	Other creditors	104,284		3,243
		106,925		4,197


5	Related party transactions

	Included in other debtors is an amount of £101,000 (2024: NIL) due from Anchorhold Properties Limited. M Shazad (director) is a person of significant control in this company.


6	Controlling party

	The controlling part is M Shazad by virtue of his ownership 100% of the issued share capital.


7	Other information

	Sawa Builders Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	2 Churchill Street Eaast
	Oldham
	England
	OL4 1ED