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REGISTERED NUMBER: 05046244 (England and Wales)















Financial Statements for the Year Ended 31 March 2023

for

S.A.H. Engineering Limited

S.A.H. Engineering Limited (Registered number: 05046244)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


S.A.H. Engineering Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr P K Boyce





SECRETARY: Mrs S C Boyce





REGISTERED OFFICE: 4 Cromwell Court
New Street
Aylesbury
Buckinghamshire
HP20 2PB





REGISTERED NUMBER: 05046244 (England and Wales)

S.A.H. Engineering Limited (Registered number: 05046244)

Balance Sheet
31 March 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 81,632 108,519

CURRENT ASSETS
Debtors 5 418,181 316,881
Cash at bank 3,507 2,559
421,688 319,440
CREDITORS
Amounts falling due within one year 6 (502,192 ) (383,174 )
NET CURRENT LIABILITIES (80,504 ) (63,734 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,128

44,785

CREDITORS
Amounts falling due after more than one
year

7

-

(5,443

)
NET ASSETS 1,128 39,342

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 1,118 39,332
SHAREHOLDERS' FUNDS 1,128 39,342

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

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

The director acknowledges his 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 9 November 2023 and were signed by:





Mr P K Boyce - Director


S.A.H. Engineering Limited (Registered number: 05046244)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

S.A.H. Engineering 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - in accordance with the property
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed assets
All fixed assets are initially recorded at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

S.A.H. Engineering Limited (Registered number: 05046244)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2022
and 31 March 2023 30,946 335,271 366,217
DEPRECIATION
At 1 April 2022 26,026 231,672 257,698
Charge for year 985 25,902 26,887
At 31 March 2023 27,011 257,574 284,585
NET BOOK VALUE
At 31 March 2023 3,935 77,697 81,632
At 31 March 2022 4,920 103,599 108,519

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2022 189,081
Transfer to ownership (137,595 )
At 31 March 2023 51,486
DEPRECIATION
At 1 April 2022 59,163
Charge for year 4,752
Transfer to ownership (26,683 )
At 31 March 2023 37,232
NET BOOK VALUE
At 31 March 2023 14,254
At 31 March 2022 129,918

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 98,280 98,280
Other debtors 319,901 218,601
418,181 316,881

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 1,514 22,715
Trade creditors 57,120 15,307
Taxation and social security 145,291 159,364
Other creditors 298,267 185,788
502,192 383,174

S.A.H. Engineering Limited (Registered number: 05046244)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 5,443