REGISTERED NUMBER: 10009747

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

SAFFRON RESTAURANT (MERSEYSIDE) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Miah

S Miah

REGISTERED OFFICE:

69-73 High Street

Newton-le-Willows

Merseyside

WA12 9SL

REGISTERED NUMBER:

10009747

ACCOUNTANTS:

Hunter Healey Limited

Abacus House

450 Warrington Road

Culcheth

Warrington

Cheshire

WA3 5QX

FIXED ASSETS

Tangible assets

4

-

17,260

CURRENT ASSETS

Stocks

-

500

Debtors

5

13,699

18,019

Cash at bank

4,140

7,201

17,839

25,720

CREDITORS

Amounts falling due within one year

6

17,737

34,112

NET CURRENT ASSETS/(LIABILITIES)

102

(8,392

)

TOTAL ASSETS LESS CURRENT LIABILITIES

102

8,868

CREDITORS

Amounts falling due after more than one year

7

-

8,761

NET ASSETS

102

107

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2

7

SHAREHOLDERS' FUNDS

102

107

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 directors acknowledge their 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 Board of Directors and authorised for issue on 4th August 2026 and were signed on its behalf by:

B Miah - Director

1.	STATUTORY INFORMATION

Saffron Restaurant (Merseyside) Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on cost

Computer equipment

-

33% on cost

Motor Vehicles - 25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st April 2025

30,468

5,490

14,032

49,990

Additions

982

-

1,166

2,148

Disposals

(31,450

)

(5,490

)

(15,198

)

(52,138

)

At 31st March 2026

-

-

-

-

DEPRECIATION

At 1st April 2025

19,202

4,006

9,522

32,730

Charge for year

2,252

217

1,955

4,424

Eliminated on disposal

(21,454

)

(4,223

)

(11,477

)

(37,154

)

At 31st March 2026

-

-

-

-

NET BOOK VALUE

At 31st March 2026

-

-

-

-

At 31st March 2025

11,266

1,484

4,510

17,260

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

13,699

18,019

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

9,468

2,160

Trade creditors

-

5,549

Taxation and social security

6,252

14,141

Other creditors

2,017

12,262

17,737

34,112

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

8,761

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2026 and 31st March 2025:

31.3.26

31.3.25

£

£

B Miah and S Miah

Balance outstanding at start of year

14,894

15,156

Amounts advanced

77,777

111,312

Amounts repaid

(85,555

)

(111,574

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,116

14,894

The overdrawn directors' loan accounts are repaid within 9 months of the year end.