REGISTERED NUMBER: 07646433 (England and Wales)

Sarach Properties Ltd

Unaudited Financial Statements

for the Year Ended 31st March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S E Mayfield

SECRETARY:

S E Mayfield

REGISTERED OFFICE:

Ransom Hall

Ransom Wood Business Park

Mansfield

Nottinghamshire

NG21 0HJ

REGISTERED NUMBER:

07646433 (England and Wales)

ACCOUNTANTS:

Brooks Mayfield Limited

Chartered Accountants

12 Bridgford Road

West Bridgford

Nottinghamshire

NG2 6AB

FIXED ASSETS

Investment property

5

1,500,000

1,500,000

CURRENT ASSETS

Cash at bank

193,509

170,212

CREDITORS

Amounts falling due within one year

6

(743,424

)

(797,721

)

NET CURRENT LIABILITIES

(549,915

)

(627,509

)

TOTAL ASSETS LESS CURRENT LIABILITIES

950,085

872,491

PROVISIONS FOR LIABILITIES

(66,455

)

(66,455

)

NET ASSETS

883,630

806,036

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

8

883,628

806,034

SHAREHOLDERS' FUNDS

883,630

806,036

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th July 2026 and were signed by:

S E Mayfield - Director

1.	STATUTORY INFORMATION

Sarach Properties Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2025

and 31st March 2026

1,500,000

NET BOOK VALUE

At 31st March 2026

1,500,000

At 31st March 2025

1,500,000

Fair value at 31st March 2026 is represented by:

£

Valuation in 2026

265,818

Cost

1,234,182

1,500,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

6,513

5,450

Taxation and social security

22,874

19,897

Other creditors

714,037

772,374

743,424

797,721

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

20

Ordinary

10p

2

2

8.

RESERVES

Retained

earnings

£

At 1st April 2025

806,034

Profit for the year

77,594

At 31st March 2026

883,628

Included within the retained earnings is £199,363 (2025 - £199,363) of reserves which relate to the revaluation of fixed assets and are therefore undistributable. This is made up of adjustments to fair value of £265,818 (2025 - £265,818) less deferred tax on the revaluation of £66,455 (2025 - £66,455).