SATGURU TRAVEL AND TOURISM LIMITED


Directors	PATEL, Nishit Mahendra
	PUNJABI, Naresh Kamlesh


Registered Address	24 Watford Road
	Wembley
	HA0 3EP


Registered Number	10915645 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		3,896		4,870
			3,896		4,870
Current assets
Debtors	4	885,843		382,242
Cash at bank and on hand		117,967		423,237
		1,003,810		805,479
Creditors amounts falling due within one year	5	(225,458)		(90,468)
Net current assets (liabilities)			778,352		715,011
Total assets less current liabilities			782,248		719,881
Creditors amounts falling due after one year	6		(448,620)		(448,620)
Net assets			333,628		271,261
Capital and reserves
Called up share capital			400,000		400,000
Profit and loss account			(66,372)		(128,739)
Shareholders' funds			333,628		271,261

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 June 2026, and are signed on its behalf by:

PATEL, Nishit Mahendra
Director
Registered Company No. 10915645

SATGURU TRAVEL AND TOURISM LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5
	Fixtures and fittings	5

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		7

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 January 25	18,375	18,375
At 31 December 25	18,375	18,375
Depreciation and impairment
At 01 January 25	13,505	13,505
Charge for year	974	974
At 31 December 25	14,479	14,479
Net book value
At 31 December 25	3,896	3,896
At 31 December 24	4,870	4,870

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	365,153	142,858
Other debtors	278,370	75,526
Total	643,523	218,384

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	200,162	79,005
Bank borrowings and overdrafts	1,408	4,431
Taxation and social security	17,265	6,382
Other creditors	5,373	-
Accrued liabilities and deferred income	1,250	650
Total	225,458	90,468

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	448,620	448,620
Total	448,620	448,620

7.	Related party transactions
	During the year, the company bought and sold tickets with companies owned by the same beneficiaries. Total transactions during the year were: - Total receipt £7,001,840 and closing balance of £0.00. As at the year end, the company has a subordinated loan from the parent company amounting to £448,620 (prior year: £448,620). This loan has been included as part of other creditors falling due after more than one year on the balance sheet. The ultimate beneficial owners of this parent company are Mr Anil Chandarani and Mrs Mala Chandarani. The loan has been provided on an interest-free basis and is repayable on demand. There is no collateral or security provided for the loan.

Related party transactions

During the year, the company bought and sold tickets with companies owned by the same beneficiaries.
Total transactions during the year were:
- Total receipt £7,001,840 and closing balance of £0.00.

As at the year end, the company has a subordinated loan from the parent company amounting to £448,620 (prior year: £448,620). This loan has been included as part of other creditors falling due after more than one year on the balance sheet.

The ultimate beneficial owners of this parent company are Mr Anil Chandarani and Mrs Mala Chandarani.

The loan has been provided on an interest-free basis and is repayable on demand. There is no collateral or security provided for the loan.