IRIS Accounts Production v24.2.0.383 04220267 Board of Directors Board of Directors 1.6.23 31.5.24 31.5.24 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh042202672023-05-31042202672024-05-31042202672023-06-012024-05-31042202672022-05-31042202672022-06-012023-05-31042202672023-05-3104220267ns15:EnglandWales2023-06-012024-05-3104220267ns14:PoundSterling2023-06-012024-05-3104220267ns10:Director12023-06-012024-05-3104220267ns10:Director22023-06-012024-05-3104220267ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3104220267ns10:SmallEntities2023-06-012024-05-3104220267ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3104220267ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3104220267ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3104220267ns10:FullAccounts2023-06-012024-05-3104220267ns10:Director32023-06-012024-05-3104220267ns10:CompanySecretary12023-06-012024-05-3104220267ns10:RegisteredOffice2023-06-012024-05-3104220267ns5:CurrentFinancialInstruments2024-05-3104220267ns5:CurrentFinancialInstruments2023-05-3104220267ns5:Non-currentFinancialInstruments2024-05-3104220267ns5:Non-currentFinancialInstruments2023-05-3104220267ns5:ShareCapital2024-05-3104220267ns5:ShareCapital2023-05-3104220267ns5:RetainedEarningsAccumulatedLosses2024-05-3104220267ns5:RetainedEarningsAccumulatedLosses2023-05-3104220267ns5:PlantMachinery2023-06-012024-05-3104220267ns5:FurnitureFittings2023-06-012024-05-3104220267ns5:MotorVehicles2023-06-012024-05-3104220267ns5:ComputerEquipment2023-06-012024-05-3104220267ns5:LeaseholdImprovements2023-05-3104220267ns5:PlantMachinery2023-05-3104220267ns5:FurnitureFittings2023-05-3104220267ns5:LeaseholdImprovements2023-06-012024-05-3104220267ns5:LeaseholdImprovements2024-05-3104220267ns5:PlantMachinery2024-05-3104220267ns5:FurnitureFittings2024-05-3104220267ns5:LeaseholdImprovements2023-05-3104220267ns5:PlantMachinery2023-05-3104220267ns5:FurnitureFittings2023-05-3104220267ns5:MotorVehicles2023-05-3104220267ns5:ComputerEquipment2023-05-3104220267ns5:MotorVehicles2024-05-3104220267ns5:ComputerEquipment2024-05-3104220267ns5:MotorVehicles2023-05-3104220267ns5:ComputerEquipment2023-05-3104220267ns5:WithinOneYearns5:CurrentFinancialInstruments2024-05-3104220267ns5:WithinOneYearns5:CurrentFinancialInstruments2023-05-3104220267ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-05-3104220267ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-05-3104220267ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-05-3104220267ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-05-31
REGISTERED NUMBER: 04220267 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

SANBER LIMITED

SANBER LIMITED (REGISTERED NUMBER: 04220267)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SANBER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: B M Coates
Mrs A M Coates
D Coates



SECRETARY: Mrs A M Coates



REGISTERED OFFICE: The Old Schoolhouse
Newnham Street
Bolton
Lancashire
BL1 8QA



REGISTERED NUMBER: 04220267 (England and Wales)



ACCOUNTANTS: P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BL1 3AJ



BANKERS: HSBC
1-3 Victoria Square
Bolton
Lancashire
BL1 1RJ

SANBER LIMITED (REGISTERED NUMBER: 04220267)

BALANCE SHEET
31 MAY 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 119,086 127,118

CURRENT ASSETS
Stocks 40,089 123,389
Debtors 6 1,721,110 545,687
Prepayments and accrued income 5,196 -
Cash at bank 391,034 1,379,034
2,157,429 2,048,110
CREDITORS
Amounts falling due within one year 7 656,286 878,279
NET CURRENT ASSETS 1,501,143 1,169,831
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,620,229

1,296,949

CREDITORS
Amounts falling due after more than one
year

8

62,945

70,313
NET ASSETS 1,557,284 1,226,636

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 1,557,182 1,226,534
SHAREHOLDERS' FUNDS 1,557,284 1,226,636

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

SANBER LIMITED (REGISTERED NUMBER: 04220267)

BALANCE SHEET - continued
31 MAY 2024


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 15 October 2024 and were signed on its behalf by:




B M Coates - Director



Mrs A M Coates - Director


SANBER LIMITED (REGISTERED NUMBER: 04220267)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Sanber 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 each asset over its estimated useful life.
Tools and machinery - 25% on reducing balance
Office equipment - 50% on reducing balance
Motor vehicles - 33% on reducing balance
Plant and machinery - 10% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

SANBER LIMITED (REGISTERED NUMBER: 04220267)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

3. ACCOUNTING POLICIES - continued

Hire purchase and 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 15 ).

5. TANGIBLE FIXED ASSETS
Property Tools and Office
improvements machinery equipment
£    £    £   
COST
At 1 June 2023 56,237 12,191 29,159
Additions - - 4,117
Disposals - - -
At 31 May 2024 56,237 12,191 33,276
DEPRECIATION
At 1 June 2023 - 11,877 28,142
Charge for year - 78 2,567
Eliminated on disposal - - -
At 31 May 2024 - 11,955 30,709
NET BOOK VALUE
At 31 May 2024 56,237 236 2,567
At 31 May 2023 56,237 314 1,017

SANBER LIMITED (REGISTERED NUMBER: 04220267)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

5. TANGIBLE FIXED ASSETS - continued

Motor Plant and
vehicles machinery Totals
£    £    £   
COST
At 1 June 2023 91,524 50,815 239,926
Additions 36,287 - 40,404
Disposals (48,511 ) - (48,511 )
At 31 May 2024 79,300 50,815 231,819
DEPRECIATION
At 1 June 2023 46,279 26,510 112,808
Charge for year 18,802 2,430 23,877
Eliminated on disposal (23,952 ) - (23,952 )
At 31 May 2024 41,129 28,940 112,733
NET BOOK VALUE
At 31 May 2024 38,171 21,875 119,086
At 31 May 2023 45,245 24,305 127,118

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 348,597 329,496
Amounts owed by group undertakings 1,314,179 -
Other debtors 58,334 216,191
1,721,110 545,687

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 33,750 33,750
Hire purchase contracts 7,195 -
Trade creditors 195,052 349,243
Tax 110,520 83,927
Social security and other taxes 17,155 15,005
VAT 56,216 80,687
Other creditors 20,000 60,376
Directors current account 200,000 127,000
Accrued expenses 16,398 128,291
656,286 878,279

SANBER LIMITED (REGISTERED NUMBER: 04220267)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans - 1-2 years 33,750 33,750
Bank loans - 2-5 years 2,813 36,563
Hire purchase contracts 26,382 -
62,945 70,313

9. RELATED PARTY DISCLOSURES

A loan exists between Sanber Limited and Sanber Lab Services Limited. At the date of these accounts the balance outstanding was £1,314,179.00.

10. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

11. PARENT COMPANY

The company is a 100% subsidiary of Sanber Lab Services Limited.