Company Registration No. 13870692 (England and Wales)
Sash Capital Investments Limited
Unaudited accounts
for the year ended 31 January 2026
Sash Capital Investments Limited
Unaudited accounts
Contents
Sash Capital Investments Limited
Company Information
for the year ended 31 January 2026
Directors
Ajay Bathija
Shilpa Bathija
Company Number
13870692 (England and Wales)
Registered Office
505-507 Kingsbury Road
London
London
NW9 9EG
England
Sash Capital Investments Limited
Statement of financial position
as at 31 January 2026
Investment property
492,123
492,123
Cash at bank and in hand
133,938
109,123
Creditors: amounts falling due within one year
(17,214)
(14,751)
Net current assets
117,024
94,572
Total assets less current liabilities
609,147
586,695
Creditors: amounts falling due after more than one year
(500,000)
(500,000)
Called up share capital
100
100
Profit and loss account
109,047
86,595
Shareholders' funds
109,147
86,695
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by
Shilpa Bathija
Director
Company Registration No. 13870692
Sash Capital Investments Limited
Notes to the Accounts
for the year ended 31 January 2026
Sash Capital Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 13870692. The registered office is 505-507 Kingsbury Road, London, London, NW9 9EG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 January 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The financial statements have been prepared on a going concern basis.
The accounts are presented in £ sterling.
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Sash Capital Investments Limited
Notes to the Accounts
for the year ended 31 January 2026
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.
Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Sash Capital Investments Limited
Notes to the Accounts
for the year ended 31 January 2026
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Fair value at 1 February 2025
492,123
At 31 January 2026
492,123
The fair value of the investment properties at the date of the balance sheet was £492,123. The fair value of the investment properties were assessed internally by the directors at the year end.
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
7,245
5,536
Loans from directors
4,511
3,607
Deferred income
4,738
4,738
7
Creditors: amounts falling due after more than one year
2026
2025
Amounts owed to group undertakings and other participating interests
500,000
500,000
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).