REGISTERED NUMBER: 04951672 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

SANELLER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K E Ozlu

REGISTERED OFFICE:

25 Grosvenor Road

Wrexham

LL11 1BT

REGISTERED NUMBER:

04951672 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Santander

PO Box 10102

21 Prescot Road

London

E1 8TN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,582

2,082

1,582

2,082

CURRENT ASSETS

Stocks

6

1,000

1,000

Debtors

7

16,776

12,772

17,776

13,772

CREDITORS

Amounts falling due within one year

8

18,959

15,137

NET CURRENT LIABILITIES

(1,183

)

(1,365

)

TOTAL ASSETS LESS CURRENT LIABILITIES

399

717

CREDITORS

Amounts falling due after more than one year

9

-

(1,500

)

PROVISIONS FOR LIABILITIES

10

(301

)

(396

)

NET ASSETS/(LIABILITIES)

98

(1,179

)

CAPITAL AND RESERVES

Called up share capital

11

2

2

Retained earnings

96

(1,181

)

SHAREHOLDERS' FUNDS

98

(1,179

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th August 2026 and were signed by:

K E Ozlu - Director

1.	STATUTORY INFORMATION

Saneller Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st December 2024

and 30th November 2025

60,000

AMORTISATION

At 1st December 2024

and 30th November 2025

60,000

NET BOOK VALUE

At 30th November 2025

-

At 30th November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st December 2024

and 30th November 2025

39,932

1,791

41,723

DEPRECIATION

At 1st December 2024

38,225

1,416

39,641

Charge for year

427

73

500

At 30th November 2025

38,652

1,489

40,141

NET BOOK VALUE

At 30th November 2025

1,280

302

1,582

At 30th November 2024

1,707

375

2,082

6.

STOCKS

30.11.25

30.11.24

£

£

Stocks

1,000

1,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Directors' current accounts

16,776

12,772

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

5,407

6,396

Trade creditors

4,637

3,885

Tax

5,714

2,303

Social security and other taxes

809

296

Other creditors

22

-

Accrued expenses

2,370

2,257

18,959

15,137

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans - 1-2 years

-

1,500

10.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

Accelerated capital allowances

301

396

Deferred

tax

£

Balance at 1st December 2024

396

Movement in the year due to:

changes in tax rates

changes in tax allowances

(95

)

Balance at 30th November 2025

301

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

2

Ordinary

£1

2

2

12.	CAPITAL COMMITMENTS

30.11.25

30.11.24

£

£

Contracted but not provided for in the

financial statements

-

-

13.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th November 2025 and 30th November 2024:

30.11.25

30.11.24

£

£

K E Ozlu

Balance outstanding at start of year

12,772

18,052

Amounts advanced

42,178

30,443

Amounts repaid

(38,174

)

(35,723

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,776

12,772

14.	ULTIMATE CONTROLLING PARTY

The controlling party is K E Ozlu.