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Registration number: 06346972

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

Rahil Saggar Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Rahil Saggar Limited

(Registration number: 06346972)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | - | 237
Tangible assets | 5 | 116,096 | 146,154
|  | 116,096 | 146,391
Current assets |  |  |
Stocks | 6 | 33,517 | 33,862
Debtors | 7 | 73,027 | 74,000
Cash at bank and in hand |  | 90,235 | 139,402
|  | 196,779 | 247,264
Creditors: Amounts falling due within one year | 8 | (265,703) | (268,484)
Net current liabilities |  | (68,924) | (21,220)
Total assets less current liabilities |  | 47,172 | 125,171
Creditors: Amounts falling due after more than one year | 8 | (32,780) | (89,267)
Provisions for liabilities |  | (13,554) | (13,554)
Net assets |  | 838 | 22,350
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 738 | 22,250
Shareholders' funds |  | 838 | 22,350

Rahil Saggar Limited

(Registration number: 06346972)
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 Limited

Notes to the Unaudited 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 & 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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

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.

Rahil Saggar Limited

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

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.

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
Professional and office equipment | 25% reducing balance
Fixtures and fittings | 25% reducing balance
Shop Refit | 20% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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
Goodwill | 10 Years
Software | 20% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Rahil Saggar Limited

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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 11 (2024 - 13).

Rahil Saggar Limited

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

4 | Intangible assets

| Goodwill £ | Software £ | Total £
Cost or valuation
At 1 September 2024 | 9,000 | 4,478 | 13,478
At 31 August 2025 | 9,000 | 4,478 | 13,478
Amortisation
At 1 September 2024 | 9,000 | 4,241 | 13,241
Amortisation charge | - | 237 | 237
At 31 August 2025 | 9,000 | 4,478 | 13,478
Carrying amount
At 31 August 2025 | - | - | -
At 31 August 2024 | - | 237 | 237

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 474,986 | 42,550 | 517,536
Additions | 2,251 | - | 2,251
At 31 August 2025 | 477,237 | 42,550 | 519,787
Depreciation
At 1 September 2024 | 350,618 | 20,764 | 371,382
Charge for the year | 27,951 | 4,358 | 32,309
At 31 August 2025 | 378,569 | 25,122 | 403,691
Carrying amount
At 31 August 2025 | 98,668 | 17,428 | 116,096
At 31 August 2024 | 124,368 | 21,786 | 146,154

6 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 33,517 | 33,862

Rahil Saggar Limited

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

7 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 25,110 | 10,947
Amounts owed by related parties |  | (59,875) | 25,866
Prepayments |  | 7,818 | 7,695
Other debtors |  | 99,974 | 29,492
|  | 73,027 | 74,000

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 61,131 | 95,520
Trade creditors |  | 99,316 | 86,122
Taxation and social security |  | 14,838 | 38,467
Accruals and deferred income |  | 31,939 | -
Other creditors |  | 58,479 | 48,375
|  | 265,703 | 268,484

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 32,780 | 89,267