Registration number: 10493859

Rahil Saggar (Congleton) Limited

Contents

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

Rahil Saggar (Congleton) Limited

(Registration number: 10493859)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	238
Tangible assets	5	38,816	69,801
		38,816	70,039
Current assets
Stocks	6	24,788	25,189
Debtors	7	90,006	45,323
Cash at bank and in hand		85,379	75,614
		200,173	146,126
Creditors: Amounts falling due within one year	8	(235,706)	(154,090)
Net current liabilities		(35,533)	(7,964)
Total assets less current liabilities		3,283	62,075
Creditors: Amounts falling due after more than one year	8	(2,460)	(26,954)
Net assets		823	35,121
Capital and reserves
Called up share capital		100	100
Retained earnings		723	35,021
Shareholders' funds		823	35,121

Rahil Saggar (Congleton) Limited

(Registration number: 10493859)
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 (Congleton) 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 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 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.

Rahil Saggar (Congleton) Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Fixtures and fittings	20% straight line
Shop fit	10% straight line
Professional equipment	20% straight line
Office equipment	20% straight line

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
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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Rahil Saggar (Congleton) Limited

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

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 9 (2024 - 9).

Rahil Saggar (Congleton) Limited

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

4	Intangible assets

	Software costs £	Total £
Cost or valuation
At 1 September 2024	10,194	10,194
At 31 August 2025	10,194	10,194
Amortisation
At 1 September 2024	9,956	9,956
Amortisation charge	238	238
At 31 August 2025	10,194	10,194
Carrying amount
At 31 August 2025	-	-
At 31 August 2024	238	238

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	361,144	361,144
Additions	700	700
At 31 August 2025	361,844	361,844
Depreciation
At 1 September 2024	291,343	291,343
Charge for the year	31,685	31,685
At 31 August 2025	323,028	323,028
Carrying amount
At 31 August 2025	38,816	38,816
At 31 August 2024	69,801	69,801

On 5th April 2017 HSBC Bank PLC has a fixed and floating charge over the company.

Rahil Saggar (Congleton) Limited

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

6

Stocks

	2025 £	2024 £
Finished goods and goods for resale	24,788	25,189

7

Debtors

Current	Note	2025 £	2024 £
Trade debtors		10,078	5,887
Amounts owed by related parties		17,468	29,209
Prepayments		10,088	7,065
Other debtors		52,372	3,162
		90,006	45,323

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		35,402	64,117
Trade creditors		74,576	45,714
Amounts owed to group undertakings and undertakings in which the company has a participating interest		12,487	-
Taxation and social security		9,739	14,018
Accruals and deferred income		31,367	-
Other creditors		72,135	30,241
		235,706	154,090

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		2,460	26,954