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REGISTERED NUMBER: 13971953 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

SAAR INVESTMENTS LTD

| SAAR INVESTMENTS LTD (REGISTERED NUMBER: 13971953) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| SAAR INVESTMENTS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mr S Jagsi

| Mrs R Jagsi

| REGISTERED OFFICE: | 261 Edgwarebury Lane

| Edgware

| Middlesex

| HA8 8QL

| REGISTERED NUMBER: | 13971953 (England and Wales)

| ACCOUNTANTS: | David Simon Limited

| Chartered Certified Accountants

| 5 Jardine House

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

| SAAR INVESTMENTS LTD (REGISTERED NUMBER: 13971953) |

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 575,744 |  | 575,744 |  |

CURRENT ASSETS

Cash at bank | 19,672 |  | 15,634 |  |

CREDITORS

Amounts falling due within one year | 5 | 259,339 |  | 263,602 |  |

NET CURRENT LIABILITIES | (239,667 | ) | (247,968 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 336,077 |  | 327,776 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 306,000 |  | 306,000 |  |

NET ASSETS | 30,077 |  | 21,776 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Retained earnings | 29,777 |  | 21,476 |  |

30,077 |  | 21,776 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

Mr S Jagsi - Director

| SAAR INVESTMENTS LTD (REGISTERED NUMBER: 13971953) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Saar Investments 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. | 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.

| 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 Income Statement, 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 statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 575,744 |  |

| NET BOOK VALUE

| At 31 March 2026 | 575,744 |  |

| At 31 March 2025 | 575,744 |  |

| No changes in fair value of investment property from last year as per the directors.

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Taxation and social security | 4,241 |  | 4,191 |  |

| Other creditors | 255,098 |  | 259,411 |  |

259,339 |  | 263,602 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | 306,000 |  | 306,000 |  |

| SAAR INVESTMENTS LTD (REGISTERED NUMBER: 13971953) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2026 | 2025 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 306,000 |  | 306,000 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 306,000 |  | 306,000 |  |

| The bank loan is secured on the investment property by way of a fixed charge and contains a negative pledge.