SAGAR RESTAURANT (VEGETARIAN) LIMITED

SAGAR RESTAURANT (VEGETARIAN) LIMITED
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

SAGAR RESTAURANT (VEGETARIAN) LIMITED Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Mortimer & Company Accountants 31 December 2025 .................................................... Mortimer & Company Accountants 492 Harrow Road London W9 3QA 14 September 2026 1

SAGAR RESTAURANT (VEGETARIAN) LIMITED
Accountants' Report
For the year ended 31 December 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Mortimer & Company Accountants
31 December 2025

....................................................

Mortimer & Company Accountants
492
Harrow Road
London
W9 3QA
14 September 2026

1

SAGAR RESTAURANT (VEGETARIAN) LIMITED
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	489,208	489,208
Tangible fixed assets	4	280,904	297,963
		770,112	787,171
Current assets
Stocks		72,418	38,742
Debtors: amounts falling due within one year		104,367	228,734
Debtors: amounts falling due after one year		211,021	270,536
Cash at bank and in hand		(6,517)	(1,873)
		381,289	536,139
Creditors: amount falling due within one year		(115,051)	(151,706)
Net current assets		266,238	384,433

Total assets less current liabilities		1,036,350	1,171,604
Creditors: amount falling due after more than one year		(454,362)	(494,049)
Provisions for liabilities		(511)	(219)
Net assets		581,477	677,336

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		581,476	677,335
Shareholders' funds		581,477	677,336

For the year ended 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 14 September 2026 and were signed by:

-------------------------------
Seevarajah Sharmiean
Director

2

SAGAR RESTAURANT (VEGETARIAN) LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

SAGAR RESTAURANT (VEGETARIAN) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05656596, registration address 157, King Street, Hammersmith, W6 9JT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

The total turnover of the Company for the year has been derived from its principal activity of providing catering services wholly undertaken in the U.K.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost.

Tangible fixed assets

Tangible fixed assets other than land and buildings are stated at cost.

Fixtures & Fittings are depreciated at 15% using Reducing Balance method.

Improvements to property	0% Reducing Balance
Land and Buildings	0% Reducing Balance
Motor Vehicles	20% Reducing Balance
Plant and Machinery	15% Reducing Balance
Fixtures and Fittings	15% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 45 (2024 : 49).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	489,208	489,208
Additions	-	-
Disposals	-	-
At 31 December 2025	489,208	489,208
Net book values
At 31 December 2025	489,208	489,208
At 31 December 2024	489,208	489,208

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Land and Buildings	Improvements to property	Total
	£	£	£	£	£	£
At 01 January 2025	19,182	13,222	235,246	156,184	2,574	426,408
Additions	-	1,445	-	-	-	1,445
Disposals	-	-	-	-	-	-
Revaluations	-	-	-	-	18,768	18,768
At 31 December 2025	19,182	14,667	235,246	156,184	21,342	446,621
Depreciation
At 01 January 2025	7,053	2,382	137,778	-	-	147,213
Charge for year	2,212	2,086	14,206	-	-	18,504
On disposals	-	-	-	-	-	-
At 31 December 2025	9,265	4,468	151,984	-	-	165,717
Net book values
Closing balance as at 31 December 2025	9,917	10,199	83,262	156,184	21,342	280,904
Opening balance as at 01 January 2025	12,129	10,840	97,468	156,184	21,342	297,963

The net book value of Motor Vehicles, Land and Buildings, Improvements to property includes £ 178,971 (2024 £158,758) in respect of assets leased under finance leases or hire purchase contracts.

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

3

Registered Number: 05656596
England and Wales
SAGAR RESTAURANT (VEGETARIAN) LIMITED

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025