Sabinus Building Services Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 09960293

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,516		16,379

			34,516		16,379
CURRENT ASSETS
Debtors	5	23,668		58,768
Cash at bank and in hand		31,931		36,719

		55,599		95,487
Creditors: Amounts Falling Due Within One Year	6	(88,792 )		(111,553 )

NET CURRENT ASSETS (LIABILITIES)			(33,193 )		(16,066 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,323		313

Creditors: Amounts Falling Due After More Than One Year	7		(25,052 )		-

NET (LIABILITIES)/ASSETS			(23,729 )		313

CAPITAL AND RESERVES
Called up share capital	9		1,100		1,100
Profit and Loss Account			(24,829 )		(787 )

SHAREHOLDERS' FUNDS			(23,729)		313

For the year ending 31 March 2025 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 Sylvester Mascarenhas

Director

30/04/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Sabinus Building Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09960293 . The registered office is 6 Deborah Crescent, Ruislip, Middlesex, HA4 7TB.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Page 2

Page 3

Sabinus Building Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	3	3

	3	3

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	39,448	2,400	2,397	44,245
Additions	43,145	-	-	43,145
Disposals	(39,448 )	-	-	(39,448 )

As at 31 March 2025	43,145	2,400	2,397	47,942

Depreciation
As at 1 April 2024	23,669	2,400	1,797	27,866
Provided during the period	8,629	-	600	9,229
Disposals	(23,669 )	-	-	(23,669 )

As at 31 March 2025	8,629	2,400	2,397	13,426

Net Book Value
As at 31 March 2025	34,516	-	-	34,516

As at 1 April 2024	15,779	-	600	16,379

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	20,579	58,768
Other debtors	3,089	-

	23,668	58,768

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	1,265	-
Trade creditors	-	2
Corporation tax	-	796
VAT	8,653	21,334
Other creditors	427	82,936
Accruals and deferred income	4,500	4,500
Director's loan account	73,947	1,985

	88,792	111,553

Page 3

Page 4

Sabinus Building Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	25,052	-

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	1,265	-
Later than one year and not later than five years	25,052	-

	26,317	-

	26,317	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,100	1,100

Page 4