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frs-core:ListedExchangeTraded 2021-12-31 06449531 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 06449531 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 06449531 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 06449531 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 06449531 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 06449531 frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:UnlistedNon-exchangeTraded 2020-12-31 06449531 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 06449531 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 06449531 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 06449531 dpl-frs:CostSales 2021-01-01 2021-12-31 06449531 dpl-frs:CostSales 2020-12-31 06449531 dpl-frs:CostSales 2021-12-31 06449531 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 06449531 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 06449531 frs-bus:Director1 2021-01-01 2021-12-31 06449531 frs-bus:Director1 2020-12-31 06449531 frs-bus:Director1 2021-12-31 06449531 1 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 1 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 1 2021-12-31 06449531 2 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 2 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 2 2021-12-31 06449531 3 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 3 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 3 2021-12-31 06449531 4 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 4 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 4 2021-12-31 06449531 5 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 5 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 5 2021-12-31 06449531 6 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 6 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 6 2021-12-31 06449531 7 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 7 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 7 2021-12-31 06449531 8 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 8 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 8 2021-12-31 06449531 9 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 9 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 9 2021-12-31 06449531 10 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 10 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 10 2021-12-31 06449531 11 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 11 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 11 2021-12-31 06449531 12 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 12 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 12 2021-12-31 06449531 13 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 13 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 13 2021-12-31 06449531 14 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 14 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 14 2021-12-31 06449531 15 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 15 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 15 2021-12-31 06449531 16 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 16 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 16 2021-12-31 06449531 17 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 17 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 17 2021-12-31 06449531 18 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 18 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 18 2021-12-31 06449531 19 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 19 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 19 2021-12-31 06449531 20 2021-01-01 2021-12-31 06449531 frs-core:CurrentFinancialInstruments 20 2021-12-31 06449531 frs-core:Non-currentFinancialInstruments 20 2021-12-31 06449531 dpl-frs:Item1 2021-01-01 2021-12-31 06449531 dpl-frs:Item1 2020-12-31 06449531 dpl-frs:Item1 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 06449531 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 06449531 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 06449531 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 06449531 dpl-frs:Item2 2021-01-01 2021-12-31 06449531 dpl-frs:Item2 2020-12-31 06449531 dpl-frs:Item2 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 06449531 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 06449531 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 06449531 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 06449531 dpl-frs:Item3 2021-01-01 2021-12-31 06449531 dpl-frs:Item3 2020-12-31 06449531 dpl-frs:Item3 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 06449531 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 06449531 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 06449531 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 06449531 dpl-frs:Item4 2021-01-01 2021-12-31 06449531 dpl-frs:Item4 2020-12-31 06449531 dpl-frs:Item4 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 06449531 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 06449531 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 06449531 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 06449531 dpl-frs:Item5 2021-01-01 2021-12-31 06449531 dpl-frs:Item5 2020-12-31 06449531 dpl-frs:Item5 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 06449531 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 06449531 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 06449531 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 06449531 dpl-frs:Item6 2021-01-01 2021-12-31 06449531 dpl-frs:Item6 2020-12-31 06449531 dpl-frs:Item6 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 06449531 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 06449531 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 06449531 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 06449531 dpl-frs:Item7 2021-01-01 2021-12-31 06449531 dpl-frs:Item7 2020-12-31 06449531 dpl-frs:Item7 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 06449531 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 06449531 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 06449531 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 06449531 dpl-frs:Item8 2021-01-01 2021-12-31 06449531 dpl-frs:Item8 2020-12-31 06449531 dpl-frs:Item8 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 06449531 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 06449531 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 06449531 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 06449531 dpl-frs:Item9 2021-01-01 2021-12-31 06449531 dpl-frs:Item9 2020-12-31 06449531 dpl-frs:Item9 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 06449531 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 06449531 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2021-12-31 06449531 dpl-frs:Item12 2021-01-01 2021-12-31 06449531 dpl-frs:Item12 2020-12-31 06449531 dpl-frs:Item12 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 06449531 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 06449531 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 06449531 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 06449531 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 06449531 1 2021-01-01 2021-12-31 06449531 frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 06449531
Sab Industries Ltd.
Financial Statements
For The Year Ended 31 December 2022
Westminster Accountancy Limited
9 Chapel Place
Rivington Street
London
England
EC2A 3DQ
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06449531
2022 2021
Notes £ £ £ £
FIXED ASSETS
Investments 4 42,652,984 42,652,984
42,652,984 42,652,984
CURRENT ASSETS
Debtors 5 17,240,827 17,281,983
17,240,827 17,281,983
Creditors: Amounts Falling Due Within One Year 6 (4,366 ) (1,918 )
NET CURRENT ASSETS (LIABILITIES) 17,236,461 17,280,065
TOTAL ASSETS LESS CURRENT LIABILITIES 59,889,445 59,933,049
Creditors: Amounts Falling Due After More Than One Year 7 (71,386,196 ) (69,880,342 )
NET LIABILITIES (11,496,751 ) (9,947,293 )
CAPITAL AND RESERVES
Called up share capital 8 121,580 121,580
Profit and Loss Account (11,618,331 ) (10,068,873 )
SHAREHOLDERS' FUNDS (11,496,751) (9,947,293)
Page 1
Page 2
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Boris Belostotski
Director
12/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sab Industries Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 06449531 . The registered office is 2nd Floor, 9 Chapel Place, London, EC2A 3DQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 1)
1 1
4. Investments
Subsidiaries
£
Cost
As at 1 January 2022 42,652,984
As at 31 December 2022 42,652,984
Provision
As at 1 January 2022 -
As at 31 December 2022 -
Net Book Value
As at 31 December 2022 42,652,984
As at 1 January 2022 42,652,984
5. Debtors
2022 2021
£ £
Due after more than one year
Amounts recoverable on contracts 17,240,827 17,281,983
17,240,827 17,281,983
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Other creditors 1,918 1,918
Accruals and deferred income 2,448 -
4,366 1,918
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Other creditors 71,386,196 69,880,342
71,386,196 69,880,342
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 121,580 121,580
Page 4