Silverfin false false 31/08/2025 01/09/2024 31/08/2025 Mr Sarju Patel 06/08/2004 Mr Rajendrakumar Patel 06/08/2004 Mr Sanjay Patel 06/08/0004 18 August 2026 The principal activity of the company during the year continued to be suppliers of vegetarian food. 05199779 2025-08-31 05199779 bus:Director1 2025-08-31 05199779 bus:Director2 2025-08-31 05199779 bus:Director3 2025-08-31 05199779 2024-08-31 05199779 core:CurrentFinancialInstruments 2025-08-31 05199779 core:CurrentFinancialInstruments 2024-08-31 05199779 core:Non-currentFinancialInstruments 2025-08-31 05199779 core:Non-currentFinancialInstruments 2024-08-31 05199779 core:ShareCapital 2025-08-31 05199779 core:ShareCapital 2024-08-31 05199779 core:RetainedEarningsAccumulatedLosses 2025-08-31 05199779 core:RetainedEarningsAccumulatedLosses 2024-08-31 05199779 core:Vehicles 2024-08-31 05199779 core:OfficeEquipment 2024-08-31 05199779 core:Vehicles 2025-08-31 05199779 core:OfficeEquipment 2025-08-31 05199779 bus:OrdinaryShareClass1 2025-08-31 05199779 bus:OrdinaryShareClass2 2025-08-31 05199779 bus:OrdinaryShareClass3 2025-08-31 05199779 bus:OrdinaryShareClass4 2025-08-31 05199779 2024-09-01 2025-08-31 05199779 bus:FilletedAccounts 2024-09-01 2025-08-31 05199779 bus:SmallEntities 2024-09-01 2025-08-31 05199779 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 05199779 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05199779 bus:Director1 2024-09-01 2025-08-31 05199779 bus:Director2 2024-09-01 2025-08-31 05199779 bus:Director3 2024-09-01 2025-08-31 05199779 core:Vehicles 2024-09-01 2025-08-31 05199779 core:OfficeEquipment 2024-09-01 2025-08-31 05199779 2023-09-01 2024-08-31 05199779 core:Non-currentFinancialInstruments 2024-09-01 2025-08-31 05199779 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 05199779 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 05199779 bus:OrdinaryShareClass2 2024-09-01 2025-08-31 05199779 bus:OrdinaryShareClass2 2023-09-01 2024-08-31 05199779 bus:OrdinaryShareClass3 2024-09-01 2025-08-31 05199779 bus:OrdinaryShareClass3 2023-09-01 2024-08-31 05199779 bus:OrdinaryShareClass4 2024-09-01 2025-08-31 05199779 bus:OrdinaryShareClass4 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 05199779 (England and Wales)

# SAVERA FOODS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

SAVERA FOODS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

SAVERA FOODS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 August 2025
SAVERA FOODS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 45,209 |  | 55,834
|  | 45,209 |  | 55,834
Current assets |  |  |  |
Stocks | 4 | 2,200 |  | 2,400
Debtors | 5 | 607,537 |  | 582,026
Cash at bank and in hand |  | 180,474 |  | 193,066
|  | 790,211 |  | 777,492
Creditors: amounts falling due within one year | 6 | ( 221,477) |  | ( 248,879)
Net current assets |  | 568,734 |  | 528,613
Total assets less current liabilities |  | 613,943 |  | 584,447
Creditors: amounts falling due after more than one year | 7 | ( 176,450) |  | ( 176,450)
Net assets |  | 437,493 |  | 407,997
Capital and reserves |  |  |  |
Called-up share capital | 8 | 30 |  | 30
Profit and loss account |  | 437,463 |  | 407,967
Total shareholders' funds |  | 437,493 |  | 407,997

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Savera Foods Limited (registered number: 05199779) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Mr Sarju Patel Director |

18 August 2026

SAVERA FOODS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
SAVERA FOODS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Savera Foods Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 20 % reducing balance
Office equipment | 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
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.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, 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.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings/Statement of Comprehensive Income.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, 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 receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and 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.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 6 |  | 8

#### 3. Tangible assets

| Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 September 2024 | 66,235 |  | 305,401 |  | 371,636
Additions | 0 |  | 590 |  | 590
At 31 August 2025 | 66,235 |  | 305,991 |  | 372,226
Accumulated depreciation |  |  |  |  |
At 01 September 2024 | 30,048 |  | 285,754 |  | 315,802
Charge for the financial year | 7,237 |  | 3,978 |  | 11,215
At 31 August 2025 | 37,285 |  | 289,732 |  | 327,017
Net book value |  |  |  |  |
At 31 August 2025 | 28,950 |  | 16,259 |  | 45,209
At 31 August 2024 | 36,187 |  | 19,647 |  | 55,834

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 2,200 |  | 2,400

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 38,740 |  | 18,600
Other debtors | 568,797 |  | 563,426
| 607,537 |  | 582,026

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 15,216 |  | 13,300
Taxation and social security | 28,097 |  | 9,217
Other creditors | 178,164 |  | 226,362
| 221,477 |  | 248,879

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 176,450 |  | 176,450

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
27 Ordinary shares of £ 1.00 each | 27 |  | 27
1 Ordinary A share of £ 1.00 | 1 |  | 1
1 Ordinary B share of £ 1.00 | 1 |  | 1
1 Ordinary C share of £ 1.00 | 1 |  | 1
| 30 |  | 30

#### 9. Related party transactions

Included within other creditors is a balance of £66,232 owed to the directors (2024: £118,688). These balances are unsecured, interest free and repayable on demand.
Also included within other creditors is a balance of £107,450 (2024: £107,450) owed to the director's father. This balance is unsecured, interest free and repayable on demand.
Included within other debtors is a balance of £558,152 (2024: £558,152) owed to a company with common directors. This balance is unsecured, interest free and repayable on demand.