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REGISTERED NUMBER: 06584455 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

LE SABLIER LIMITED

LE SABLIER LIMITED (REGISTERED NUMBER: 06584455)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

LE SABLIER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: Mrs E Robinson
D Robinson





SECRETARY: D Robinson





REGISTERED OFFICE: The Lodge
Teffont Evias
Salisbury
Wiltshire
SP3 5RR





REGISTERED NUMBER: 06584455 (England and Wales)





ACCOUNTANTS: Ray Bartlett & Co
Accountants & Taxation Consultants
52-54 Winchester Street
Salisbury
Wiltshire
SP1 1HG

LE SABLIER LIMITED (REGISTERED NUMBER: 06584455)

BALANCE SHEET
31 MAY 2023

31.5.23 31.5.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 287,100 276,004

CURRENT ASSETS
Stocks 7,650 7,650
Debtors 5 - 19,674
Cash at bank 172,379 148,088
180,029 175,412
CREDITORS
Amounts falling due within one year 6 (59,682 ) (120,409 )
NET CURRENT ASSETS 120,347 55,003
TOTAL ASSETS LESS CURRENT
LIABILITIES

407,447

331,007

PROVISIONS FOR LIABILITIES 7 (4,289 ) (2,064 )
NET ASSETS 403,158 328,943

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 403,058 328,843
SHAREHOLDERS' FUNDS 403,158 328,943

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

LE SABLIER LIMITED (REGISTERED NUMBER: 06584455)

BALANCE SHEET - continued
31 MAY 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2023 and were signed on its behalf by:




Mrs E Robinson - Director



D Robinson - Director


LE SABLIER LIMITED (REGISTERED NUMBER: 06584455)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


1. STATUTORY INFORMATION

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Office equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

LE SABLIER LIMITED (REGISTERED NUMBER: 06584455)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Office
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 June 2022 265,140 3,913 6,027 17,948 293,028
Additions - 15,690 - 1,273 16,963
At 31 May 2023 265,140 19,603 6,027 19,221 309,991
DEPRECIATION
At 1 June 2022 - 1,805 1,989 13,230 17,024
Charge for year - 974 1,464 3,429 5,867
At 31 May 2023 - 2,779 3,453 16,659 22,891
NET BOOK VALUE
At 31 May 2023 265,140 16,824 2,574 2,562 287,100
At 31 May 2022 265,140 2,108 4,038 4,718 276,004

Included in cost of land and buildings is freehold land of £ 265,140 (2022 - £ 265,140 ) which is not depreciated.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors - 19,674

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade creditors - 184
Other creditors - 13,891
Rent Deposits held 4,417 4,417
Tax 15,883 12,059
Social security and other taxes 2,352 7,952
VAT 15,183 5,857
Directors' current accounts 20,847 75,049
Accrued expenses 1,000 1,000
59,682 120,409

7. PROVISIONS FOR LIABILITIES
31.5.23 31.5.22
£    £   
Deferred tax
Accelerated capital allowances 4,289 2,064

LE SABLIER LIMITED (REGISTERED NUMBER: 06584455)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 June 2022 2,064
Accelerated capital allowances 2,225
Balance at 31 May 2023 4,289

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: £    £   
100 Ordinary £1 100 100

LE SABLIER LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
LE SABLIER LIMITED


The following reproduces the text of the report prepared for the directors 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2023 set out on pages one to nine 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.






Ray Bartlett & Co
Accountants & Taxation Consultants
52-54 Winchester Street
Salisbury
Wiltshire
SP1 1HG


7 August 2023