REGISTERED NUMBER: 03005931 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SARATON PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Notaras

J Notaras

SECRETARY:

A Notaras

REGISTERED OFFICE:

Riverside House

1-5 Como Street

Romford

Essex

RM7 7DN

REGISTERED NUMBER:

03005931 (England and Wales)

ACCOUNTANTS:

Clemence Hoar Cummings

Chartered Accountants

Riverside House

1-5 Como Street

Romford

Essex

RM7 7DN

FIXED ASSETS

Property, plant and equipment

4

9,034

10,038

Investment property

5

8,467,659

8,467,659

8,476,693

8,477,697

CURRENT ASSETS

Debtors

6

57,856

59,312

Cash at bank

77,079

77,851

134,935

137,163

CREDITORS

Amounts falling due within one year

7

2,922,951

3,140,039

NET CURRENT LIABILITIES

(2,788,016

)

(3,002,876

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,688,677

5,474,821

PROVISIONS FOR LIABILITIES

663,498

663,749

NET ASSETS

5,025,179

4,811,072

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

3,143,389

3,143,389

Retained earnings

1,881,690

1,667,583

SHAREHOLDERS' FUNDS

5,025,179

4,811,072

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

A Notaras - Director

1.	STATUTORY INFORMATION

Saraton Properties 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net rents receivable.

Tangible fixed assets

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

Plant and machinery etc

-

10% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Going concern

At the balance sheet date, the company had net current liabilities of £2,788,016 (2024: £3,002,876). The directors believe that the company, with continued support from its directors and shareholders, has adequate resources to continue to operate. The directors consider it appropriate to continue using the going concern basis in the preparation of the financial statements. The financial statements do not include any adjustments that would result if support from the directors and shareholders was not continued.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

fittings

£

COST

At 1 January 2025

and 31 December 2025

119,096

DEPRECIATION

At 1 January 2025

109,058

Charge for year

1,004

At 31 December 2025

110,062

NET BOOK VALUE

At 31 December 2025

9,034

At 31 December 2024

10,038

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

8,467,659

NET BOOK VALUE

At 31 December 2025

8,467,659

At 31 December 2024

8,467,659

Fair value at 31 December 2025 is represented by:

£

Valuation in 1999

241,775

Valuation in 2007

793,000

Valuation in 2010

1,915,000

Valuation in 2011

242,386

Valuation in 2012

400,000

Valuation in 2013

210,000

Cost

4,665,498

8,467,659

If Investment Properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

4,665,498

4,665,498

Investment Properties were valued on an open market basis on 31 December 2025 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

27,968

34,443

Other debtors

29,888

24,869

57,856

59,312

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

71,912

69,460

Other creditors

2,851,039

3,070,579

2,922,951

3,140,039