Company registration number 01767194 (England and Wales)
P.S. SAHNEY & CO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
P.S. SAHNEY & CO LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
P.S. SAHNEY & CO LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
34,128
37,536
Tangible assets
5
2,140,075
2,189,945
Investment property
6
1,814,793
1,814,793
3,988,996
4,042,274
Current assets
Stocks
631,775
727,779
Debtors
7
14,678
351,845
Cash at bank and in hand
1,291,377
365,798
1,937,830
1,445,422
Creditors: amounts falling due within one year
8
(1,753,936)
(1,118,859)
Net current assets
183,894
326,563
Net assets
4,172,890
4,368,837
Capital and reserves
Called up share capital
51,010
51,010
Revaluation reserve
331,334
331,334
Profit and loss reserves
3,790,546
3,986,493
Total equity
4,172,890
4,368,837

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 4 August 2026 and are signed on its behalf by:
Jasprit Kaur Sahney
Director
Company registration number 01767194 (England and Wales)
P.S. SAHNEY & CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

P.S. Sahney & Co Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2a, The Quad, Butterfield Business Park, Luton, England, LU2 8DL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents & licences
4% on s straight line bais.
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

P.S. SAHNEY & CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

P.S. SAHNEY & CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

P.S. SAHNEY & CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
9
4
Intangible fixed assets
Other
£
Cost
At 1 January 2025 and 31 December 2025
85,197
Amortisation and impairment
At 1 January 2025
47,661
Amortisation charged for the year
3,408
At 31 December 2025
51,069
Carrying amount
At 31 December 2025
34,128
At 31 December 2024
37,536
P.S. SAHNEY & CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
2,320,615
724,553
3,045,168
Depreciation and impairment
At 1 January 2025
181,985
673,238
855,223
Depreciation charged in the year
36,397
13,473
49,870
At 31 December 2025
218,382
686,711
905,093
Carrying amount
At 31 December 2025
2,102,233
37,842
2,140,075
At 31 December 2024
2,138,630
51,315
2,189,945
6
Investment property
2025
£
Fair value
At 1 January 2025 and 31 December 2025
1,814,793

Investment property comprises of Unit 5 & 6, The Vale Industrial Park, Cowley Road, London W3 7XA and Unit 4E The Quad,Butterfield Business Park, Great Marlings, Luton, LU2 8EF The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors on an open market value basis by reference to market evidence of transaction prices for similar properties.

7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,034
30,716
Corporation tax recoverable
-
0
1,467
Amounts owed by group undertakings
-
0
315,018
Other debtors
4,644
4,644
14,678
351,845
P.S. SAHNEY & CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
0
1
Payments received on account
14,620
31,461
Trade creditors
180,722
188,486
Amounts owed to group undertakings
1,124,914
651,030
Taxation and social security
12,659
11,029
Other creditors
81,196
76,035
Accruals and deferred income
339,825
160,817
1,753,936
1,118,859
2025-12-31 2025-01-01 false false false 04 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Jasprit Kaur Sahney Jasbir Kaur Sahney Gursharn Singh Sahney 01767194 2025-01-01 2025-12-31 01767194 2025-12-31 01767194 2024-12-31 01767194 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 01767194 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 01767194 core:LandBuildings 2025-12-31 01767194 core:OtherPropertyPlantEquipment 2025-12-31 01767194 core:LandBuildings 2024-12-31 01767194 core:OtherPropertyPlantEquipment 2024-12-31 01767194 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 01767194 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 01767194 core:ShareCapital 2025-12-31 01767194 core:ShareCapital 2024-12-31 01767194 core:RevaluationReserve 2025-12-31 01767194 core:RevaluationReserve 2024-12-31 01767194 core:RetainedEarningsAccumulatedLosses 2025-12-31 01767194 core:RetainedEarningsAccumulatedLosses 2024-12-31 01767194 bus:Director1 2025-01-01 2025-12-31 01767194 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 01767194 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 01767194 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01767194 core:PlantMachinery 2025-01-01 2025-12-31 01767194 core:FurnitureFittings 2025-01-01 2025-12-31 01767194 core:MotorVehicles 2025-01-01 2025-12-31 01767194 2024-01-01 2024-12-31 01767194 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 01767194 core:LandBuildings 2024-12-31 01767194 core:OtherPropertyPlantEquipment 2024-12-31 01767194 2024-12-31 01767194 core:LandBuildings 2025-01-01 2025-12-31 01767194 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 01767194 core:CurrentFinancialInstruments 2025-12-31 01767194 core:CurrentFinancialInstruments 2024-12-31 01767194 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01767194 bus:FRS102 2025-01-01 2025-12-31 01767194 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 01767194 bus:Director2 2025-01-01 2025-12-31 01767194 bus:Director3 2025-01-01 2025-12-31 01767194 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01767194 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP