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Registration number: 09610565

Rahil Saggar (Denton) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Rahil Saggar (Denton) Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Financial Statements | 5 to 8

Rahil Saggar (Denton) Limited

Company Information

Director | Mr R Saggar

Registered office | 15 High Street Cheadle Cheshire SK8 1AX

Accountants | INNventory Limited 1 Pavilion Square Westhoughton Bolton BL5 3AJ

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Rahil Saggar (Denton) Limited
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rahil Saggar (Denton) Limited for the year ended 31 August 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Rahil Saggar (Denton) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Rahil Saggar (Denton) Limited and state those matters that we have agreed to state to the Board of Directors of Rahil Saggar (Denton) Limited, as a body, in this report in accordance with our engagement letter. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rahil Saggar (Denton) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Rahil Saggar (Denton) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Rahil Saggar (Denton) Limited. You consider that Rahil Saggar (Denton) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Rahil Saggar (Denton) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
INNventory Limited
1 Pavilion Square
Westhoughton
Bolton
BL5 3AJ

26 August 2026

Rahil Saggar (Denton) Limited

(Registration number: 09610565)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 1,272 | 21,558
Tangible assets | 5 | 405 | 6,989
|  | 1,677 | 28,547
Current assets |  |  |
Stocks | 6 | 18,755 | 18,736
Debtors | 7 | 91,208 | 56,634
Cash at bank and in hand |  | 72,505 | 89,789
|  | 182,468 | 165,159
Creditors: Amounts falling due within one year | 8 | (170,446) | (119,402)
Net current assets |  | 12,022 | 45,757
Total assets less current liabilities |  | 13,699 | 74,304
Creditors: Amounts falling due after more than one year | 8 | (41,219) | (76,633)
Provisions for liabilities |  | (2,645) | (2,645)
Net liabilities |  | (30,165) | (4,974)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (30,265) | (5,074)
Shareholders' deficit |  | (30,165) | (4,974)

Rahil Saggar (Denton) Limited

(Registration number: 09610565)
Balance Sheet as at 31 August 2025

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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 August 2026

......................................... Mr R Saggar Director

Rahil Saggar (Denton) Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
15 High Street
Cheadle
Cheshire
SK8 1AX
England

These financial statements were authorised for issue by the director on 26 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Rahil Saggar (Denton) Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 25% straight line method
Fixtures & Fittings | 25% straight line method
Professional Equipment | 25% straight line method

Intangible assets

Franchie agreement has a finite useful life and is carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Franchise Agreement | 12.5% straight line basis
Software | 20% straight line basis

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 5).

Rahil Saggar (Denton) Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

4 | Intangible assets

| Franchise agreement £ | Software £ | Total £
Cost or valuation
At 1 September 2024 | 158,385 | 9,701 | 168,086
At 31 August 2025 | 158,385 | 9,701 | 168,086
Amortisation
At 1 September 2024 | 140,039 | 6,489 | 146,528
Amortisation charge | 18,346 | 1,940 | 20,286
At 31 August 2025 | 158,385 | 8,429 | 166,814
Carrying amount
At 31 August 2025 | - | 1,272 | 1,272
At 31 August 2024 | 18,346 | 3,212 | 21,558

5 | Tangible assets

| Furniture, fittings and equipment £ | Professional equipments £ | Total £
Cost or valuation
At 1 September 2024 | 64,362 | 47,114 | 111,476
Additions | 399 | - | 399
At 31 August 2025 | 64,761 | 47,114 | 111,875
Depreciation
At 1 September 2024 | 64,151 | 40,335 | 104,486
Charge for the year | 205 | 6,779 | 6,984
At 31 August 2025 | 64,356 | 47,114 | 111,470
Carrying amount
At 31 August 2025 | 405 | - | 405
At 31 August 2024 | 211 | 6,778 | 6,989

6 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 18,755 | 18,736

Rahil Saggar (Denton) Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

7 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 11,642 | 6,370
Amounts owed by related parties |  | 57,269 | 46,576
Prepayments |  | 19,478 | 3,588
Other debtors |  | 2,819 | 100
|  | 91,208 | 56,634

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 38,048 | 45,502
Trade creditors |  | 53,228 | 37,441
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 49,717 | 14,425
Taxation and social security |  | 4,759 | 21,558
Accruals and deferred income |  | 24,083 | -
Other creditors |  | 611 | 476
|  | 170,446 | 119,402

National Westminister Bank PLC holds a fixed charge over the company in relation to the bank loan/overdraft.

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 41,219 | 76,633