REGISTERED NUMBER: 09688055 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

Sehgal Stores Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mrs Narinder Kaur

SECRETARY:

Mr Harprit Singh

REGISTERED OFFICE:

177 Dedworth Road

Windsor

Berkshire

SL4 4JN

REGISTERED NUMBER:

09688055 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

110,000

110,000

Property, plant and equipment

5

3,752

4,169

113,752

114,169

CURRENT ASSETS

Inventories

45,625

42,652

Debtors

6

33

-

Cash at bank and in hand

2,866

15,603

48,524

58,255

CREDITORS

Amounts falling due within one year

7

123,267

122,127

NET CURRENT LIABILITIES

(74,743

)

(63,872

)

TOTAL ASSETS LESS CURRENT LIABILITIES

39,009

50,297

CREDITORS

Amounts falling due after more than one year

8

834

11,591

NET ASSETS

38,175

38,706

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

38,075

38,606

SHAREHOLDERS' FUNDS

38,175

38,706

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2026 and were signed by:

Mrs Narinder Kaur - Director

1.	STATUTORY INFORMATION

Sehgal Stores Ltd 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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents net sales of invoiced goods and services excluding Value Added Tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

110,000

NET BOOK VALUE

At 30 April 2026

110,000

At 30 April 2025

110,000

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

1

4,168

4,169

DEPRECIATION

Charge for year

-

417

417

At 30 April 2026

-

417

417

NET BOOK VALUE

At 30 April 2026

1

3,751

3,752

At 30 April 2025

1

4,168

4,169

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

33

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

1,010

5,656

Taxation and social security

3,750

7,102

Other creditors

118,507

109,369

123,267

122,127

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

834

11,591

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

100

Ordinary

1

100

100

10.	RELATED PARTY DISCLOSURES

"During the year, the company has paid rent of £32,500 (2025: £32,500) in respect of the business property owned by the directors"

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 April 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

21 October 2026