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Company Registration No. 09314135 (England and Wales)
L Saha Ltd Unaudited accounts for the year ended 30 November 2025
L Saha Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
L Saha Ltd Company Information for the year ended 30 November 2025
Director
Laboni Saha
Company Number
09314135 (England and Wales)
Registered Office
Somerset House Strand London WC2R 1LA England
Accountants
S G Accountancy (UK) Ltd COLLEGE GREEN STATION ROAD Crymych Pembrokeshire SA41 3RL
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L Saha Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
576 
768 
Current assets
Inventories
58,000 
8,000 
Cash at bank and in hand
- 
32,059 
58,000 
40,059 
Creditors: amounts falling due within one year
5
(56,143)
(6,390)
Net current assets
1,857 
33,669 
Net assets
2,433 
34,437 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
2,432 
34,436 
Shareholders' funds
2,433 
34,437 
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 August 2026 and were signed on its behalf by
Laboni Saha Director Company Registration No. 09314135
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L Saha Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
L Saha Ltd is a private company, limited by shares, registered in England and Wales, registration number 09314135. The registered office is Somerset House, Strand, London, WC2R 1LA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Computer equipment
25%
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
5,043 
201 
5,244 
At 30 November 2025
5,043 
201 
5,244 
Depreciation
At 1 December 2024
4,295 
181 
4,476 
Charge for the year
187 
5 
192 
At 30 November 2025
4,482 
186 
4,668 
Net book value
At 30 November 2025
561 
15 
576 
At 30 November 2024
748 
20 
768 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,000 
6,000 
Loans from directors
49,948 
- 
Accruals
195 
390 
56,143 
6,390 
- 5 -
L Saha Ltd Notes to the Accounts for the year ended 30 November 2025
6
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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