Sram Capital Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14550619

Sram Capital Ltd

Filleted Unaudited Abridged Financial Statements

31 December 2025

Sram Capital Ltd

Abridged Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Current assets

Stocks	126,111	–
Cash at bank and in hand	1,544	2,452
	---------	-------
	127,655	2,452

Creditors: amounts falling due within one year	600	500
	---------	-------
Net current assets	127,055	1,952
	---------	-------
Total assets less current liabilities	127,055	1,952

Creditors: amounts falling due after more than one year	164,676	31,367
	---------	--------
Net liabilities	( 37,621)	( 29,415)
	---------	--------

Capital and reserves

Other reserves	2	2
Profit and loss account	( 37,623)	( 29,417)
	--------	--------
Shareholders deficit	( 37,621)	( 29,415)
	--------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged income statement has not been delivered.

For the year ending 31 December 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 abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged income statement and the abridged statement of financial position for the year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Sram Capital Ltd

Abridged Statement of Financial Position (continued)

31 December 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 9 September 2026 , and are signed on behalf of the board by:

Mr S Marsh
Director

Company registration number: 14550619

Sram Capital Ltd

Notes to the Abridged Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 86 Netherhall Avenue, Birmingham, B43 7ET.

2. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

3. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr S Marsh	( 31,367)	( 133,309)	( 164,676)
	--------	---------	---------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr S Marsh	( 16,046)	( 15,321)	( 31,367)
	--------	--------	--------