SACHAN GB LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09916683

SACHAN GB LTD

Filleted Unaudited Financial Statements

31 January 2026

SACHAN GB LTD

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Intangible assets	4	639,686	639,686
Tangible assets	5	19,723,883	12,339,619
		-------------	-------------
		20,363,569	12,979,305

Current assets

Cash at bank and in hand	13,351	3

Creditors: amounts falling due within one year	6	238,524	238,487
		---------	---------
Net current liabilities		225,173	238,484
		-------------	-------------
Total assets less current liabilities		20,138,396	12,740,821

Creditors: amounts falling due after more than one year	7	17,890,460	10,520,986
		-------------	-------------
Net assets		2,247,936	2,219,835
		-------------	-------------

Capital and reserves

Called up share capital	1	1
Profit and loss account	2,247,935	2,219,834
	------------	------------
Shareholders funds	2,247,936	2,219,835
	------------	------------

These 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 statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 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 financial statements for the year in question in accordance with section 476 ;

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

SACHAN GB LTD

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 26 October 2026 , and are signed on behalf of the board by:

Mrs Vijayalakshmi MARUTHAN
Director

Company registration number: 09916683

SACHAN GB LTD

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 47-49 High Street, Kempston, Bedfordshire, United Kingdom, MK42 7BT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The 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 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.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

4. Intangible assets

	Goodwill
	£
Cost
At 1 February 2025 and 31 January 2026	639,686
	---------
Amortisation
At 1 February 2025 and 31 January 2026	–
	---------
Carrying amount
At 31 January 2026	639,686
	---------
At 31 January 2025	639,686
	---------

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
Cost
At 1 February 2025	11,671,295	16,313	815,000	12,502,608
Additions	7,417,680	–	–	7,417,680
	-------------	--------	---------	-------------
At 31 January 2026	19,088,975	16,313	815,000	19,920,288
	-------------	--------	---------	-------------
Depreciation
At 1 February 2025	–	816	162,173	162,989
Charge for the year	–	775	32,641	33,416
	-------------	--------	---------	-------------
At 31 January 2026	–	1,591	194,814	196,405
	-------------	--------	---------	-------------
Carrying amount
At 31 January 2026	19,088,975	14,722	620,186	19,723,883
	-------------	--------	---------	-------------
At 31 January 2025	11,671,295	15,497	652,827	12,339,619
	-------------	--------	---------	-------------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	238,443	238,440
Social security and other taxes	81	47
	---------	---------
	238,524	238,487
	---------	---------

7. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	15,740,638	8,771,955
Other creditors	2,149,822	1,749,031
	-------------	-------------
	17,890,460	10,520,986
	-------------	-------------