SR Corporation Limited - Filleted accounts

Registered number

04269766

SR Corporation Limited

Filleted Abridged Accounts

31 December 2025

SR Corporation Limited
Registered number:		04269766
Abridged Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		300,000			300,000
Investments	4		285,000			285,000
			585,000			585,000

Current assets
Debtors		27,256			30,381
Cash at bank and in hand		19,957			19,237
		47,213			49,618

Creditors: amounts falling due within one year		(35,774)			(26,698)

Net current assets			11,439			22,920

Total assets less current liabilities			596,439			607,920

Creditors: amounts falling due after more than one year			(289,389)			(334,660)



Net assets			307,050			273,260

Capital and reserves
Called up share capital			1,000			1,000
Revaluation reserve	5		308,619			308,619
Profit and loss account			(2,569)			(36,359)

Shareholders' funds			307,050			273,260

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account 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) of the Companies Act 2006.




ES Rajan
Director
Approved by the board on 15 September 2026

SR Corporation Limited
Notes to the Abridged Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The abridged accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	4		4


3	Tangible fixed assets
				Total
£
	Cost
	At 1 January 2025			300,000
	At 31 December 2025			300,000

	Depreciation
	At 31 December 2025			-

	Net book value
	At 31 December 2025			300,000
	At 31 December 2024			300,000


4	Investments

Other
investments
£
	Cost
	At 1 January 2025			285,000

	At 31 December 2025			285,000


5	Revaluation reserve	2025		2024
£			£

	At 1 January 2025	308,619		308,619

	At 31 December 2025	308,619		308,619


6	Other information

	SR Corporation Limited is a private company limited by shares and incorporated in England. Its registered office is:
	10 Toucan Way
	Basildon
	Essex
	SS16 5ER