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REGISTERED NUMBER: 07508051 (England and Wales)










FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

DR SAUER & PARTNERS LIMITED

DR SAUER & PARTNERS LIMITED (REGISTERED NUMBER: 07508051)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DR SAUER & PARTNERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: G M Skalla
B J Lyons
T Schwind
A Feiersinger





SECRETARY: E Barnes





REGISTERED OFFICE: Ground Floor
Egerton House
68 Baker Street
Weybridge
Surrey
KT13 8AL





REGISTERED NUMBER: 07508051 (England and Wales)





AUDITORS: RJP LLP
Chartered Certified Accountants &
Statutory Auditors
Ground Floor
Egerton House
68 Baker Street
Weybridge
Surrey
KT13 8AL

DR SAUER & PARTNERS LIMITED (REGISTERED NUMBER: 07508051)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,489 23,395

CURRENT ASSETS
Debtors 5 1,270,278 834,387
Cash at bank and in hand 1,710,101 2,015,773
2,980,379 2,850,160
CREDITORS
Amounts falling due within one year 6 571,803 619,530
NET CURRENT ASSETS 2,408,576 2,230,630
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,436,065

2,254,025

PROVISIONS FOR LIABILITIES 7 3,017 1,237
NET ASSETS 2,433,048 2,252,788

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 2,433,047 2,252,787
SHAREHOLDERS' FUNDS 2,433,048 2,252,788

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 25 September 2024 and were signed on its behalf by:





B J Lyons - Director


DR SAUER & PARTNERS LIMITED (REGISTERED NUMBER: 07508051)

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


1. STATUTORY INFORMATION

Dr Sauer & Partners 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover and revenue recognition
Turnover represents net invoiced sales of tunnelling consultancy services, excluding Value Added Tax.

Revenue is recognised in the period in which services are provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost and 20% on cost

Current and deferred 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 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.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Leasing commitments
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.

DR SAUER & PARTNERS LIMITED (REGISTERED NUMBER: 07508051)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 23 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 165,450
Additions 16,223
At 31 December 2023 181,673
DEPRECIATION
At 1 January 2023 142,055
Charge for year 12,129
At 31 December 2023 154,184
NET BOOK VALUE
At 31 December 2023 27,489
At 31 December 2022 23,395

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 942,472 414,845
Amounts owed by group undertakings 87,338 83,276
Other debtors 240,468 336,266
1,270,278 834,387

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 33,256 28,306
Amounts owed to group undertakings - 82,302
Taxation and social security 300,095 322,109
Other creditors 238,452 186,813
571,803 619,530

7. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 3,017 1,237

Deferred
tax
£   
Balance at 1 January 2023 1,237
Provided during year 1,780
Balance at 31 December 2023 3,017

DR SAUER & PARTNERS LIMITED (REGISTERED NUMBER: 07508051)

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


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £0.01 1 1

9. RESERVES
Retained
earnings
£   

At 1 January 2023 2,252,787
Profit for the year 930,260
Dividends (750,000 )
At 31 December 2023 2,433,047

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Simon Paterson (Senior Statutory Auditor)
for and on behalf of RJP LLP

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
Director
Balance outstanding at start of year 18,765 26,704
Amounts advanced 290 561
Amounts repaid (8,500 ) (8,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 10,555 18,765

Interest has been charged on the loan at a rate of 2.5% per annum.

12. ULTIMATE PARENT COMPANY

The immediate and ultimate parent undertaking is Dr Sauer & Partner Holding GmbH, a company registered in Austria.

Copies of the company's group financial statements may be obtained from www.firmenbuch.at.