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Registered Number: SC653224
England and Wales

 

 

 

SARASWOTI FOODS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

SARASWOTI FOODS LIMITED
Contents Page
For the year ended 31 January 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SARASWOTI FOODS LIMITED for the year ended 31 January 2026.


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SARASWOTI FOODS LIMITED for the year ended 31 January 2026 which comprise of 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 companys accounting records and from information and explanations you have given us.


As a practising firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.


This report is made solely to the Board of Directors of SARASWOTI FOODS LIMITED , as a body, in accordance with the terms of our engagement letter dated 29 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of SARASWOTI FOODS LIMITED and state those matters that we have agreed to state to the Board of Directors of SARASWOTI FOODS LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SARASWOTI FOODS LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that SARASWOTI FOODS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SARASWOTI FOODS LIMITED . You consider that SARASWOTI FOODS LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of SARASWOTI FOODS LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 January 2026.




....................................................
SNP Plus Ltd
Office 10, Suite 1, Fourth Floor, Congress House
Lyon Road
Harrow
HA1 2EN
29 October 2026
1
 
 		 Notes
 		 2026
£		   2025
£
Fixed assets      
Tangible fixed assets 3 3,120    3,512 
3,120    3,512 
Current assets      
Stocks 3,546    1,557 
Debtors 11,000    0 
Cash at bank and in hand 12,882    13,413 
27,428    14,970 
Creditors: amount falling due within one year (101,647)   (78,303)
Net current assets (74,219)   (63,333)
 
Total assets less current liabilities (71,099)   (59,821)
Provisions for liabilities (593)   (667)
Net assets (71,692)   (60,488)
 

Capital and reserves 		     
Called up share capital 4 2    2 
Profit and loss account (71,694)   (60,490)
Shareholders' funds (71,692)   (60,488)
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 29 October 2026 and were signed by:


-------------------------------
Madhab Bhandari
Director
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General Information
SARASWOTI FOODS LIMITED is a private company, limited by shares, registered in England and Wales, registration number SC653224, registration address 61 MARY STREET, LAURIESTON , FALKIRK, FK2 9PR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The 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)
Going concern basis
The director believes that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, he has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus he continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Straight Line
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 period was 9 (2025 : 9).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 February 2025 3,746    3,746 
Additions 608    608 
Disposals -    - 
At 31 January 2026 4,354    4,354 
Depreciation
At 01 February 2025 234    234 
Charge for year 1,000    1,000 
On disposals -    - 
At 31 January 2026 1,234    1,234 
Net book values
Closing balance as at 31 January 2026 3,120    3,120 
Opening balance as at 01 February 2025 3,512    3,512 


4.

Share Capital

Allotted, called up and fully paid
2026
£		   2025
£
2 Class A shares of £1.00 each 2    2 
2    2 

3