2022-12-012023-11-302023-11-30false10485164SAGE PARTNERING 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SAGE PARTNERING LIMITED

Registered Number
10485164
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

SAGE PARTNERING LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Graham, Calum Andrew

Registered Address

1 Park Gardens
Yeovil
BA20 1DW

Registered Number

10485164 (England and Wales)
SAGE PARTNERING LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,0081,260
1,0081,260
Current assets
Debtors21,92315,936
Cash at bank and on hand107,62474,173
129,54790,109
Creditors amounts falling due within one year5(27,531)(22,544)
Net current assets (liabilities)102,01667,565
Total assets less current liabilities103,02468,825
Provisions for liabilities6(192)(239)
Net assets102,83268,586
Capital and reserves
Called up share capital100100
Profit and loss account102,73268,486
Shareholders' funds102,83268,586
The financial statements were approved and authorised for issue by the Director on 12 February 2024, and are signed on its behalf by:
Graham, Calum Andrew
Director
Registered Company No. 10485164
SAGE PARTNERING LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings20-
Office Equipment-4
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 December 223,7985,1268,924
At 30 November 233,7985,1268,924
Depreciation and impairment
At 01 December 222,5385,1267,664
Charge for year252-252
At 30 November 232,7905,1267,916
Net book value
At 30 November 231,008-1,008
At 30 November 221,260-1,260
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables12,83312,650
Amounts owed by associates and joint ventures / participating interests9,0613,286
Prepayments and accrued income29-
Total21,92315,936
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security26,51121,560
Accrued liabilities and deferred income1,020984
Total27,53122,544
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)192239
Total192239