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REGISTERED NUMBER: 07979499 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SAUK UTILITIES LIMITED

SAUK UTILITIES LIMITED (REGISTERED NUMBER: 07979499)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SAUK UTILITIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr A Saukaitis
Mr E Saukaitis



REGISTERED OFFICE: 175 Rotherham Road
Barnsley
South Yorkshire
S71 2LG



REGISTERED NUMBER: 07979499 (England and Wales)



ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB



BANKERS: Barclays Bank Plc
10 - 18 Queen Street
Barnsley
South Yorkshire
S70 2AJ

SAUK UTILITIES LIMITED (REGISTERED NUMBER: 07979499)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,081,402 994,848

CURRENT ASSETS
Debtors 5 341,280 192,747
Cash at bank 1,831,028 1,529,763
2,172,308 1,722,510
CREDITORS
Amounts falling due within one year 6 783,021 898,655
NET CURRENT ASSETS 1,389,287 823,855
TOTAL ASSETS LESS CURRENT LIABILITIES 2,470,689 1,818,703

CREDITORS
Amounts falling due after more than one
year

7

(249,611

)

(461,267

)

PROVISIONS FOR LIABILITIES (261,836 ) (246,472 )
NET ASSETS 1,959,242 1,110,964

CAPITAL AND RESERVES
Called up share capital 9 200 200
Retained earnings 1,959,042 1,110,764
SHAREHOLDERS' FUNDS 1,959,242 1,110,964

SAUK UTILITIES LIMITED (REGISTERED NUMBER: 07979499)

BALANCE SHEET - continued
31 MARCH 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 11 July 2025 and were signed on its behalf by:





Mr E Saukaitis - Director


SAUK UTILITIES LIMITED (REGISTERED NUMBER: 07979499)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

SAUK Utilities 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

When the outcome of a transaction can be estimated reliably, turnover from gas network operating is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery- 25% on reducing balance
Motor vehicles- 25% on reducing balance


SAUK UTILITIES LIMITED (REGISTERED NUMBER: 07979499)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

SAUK UTILITIES LIMITED (REGISTERED NUMBER: 07979499)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024 129,423 1,236,234 1,365,657
Additions 46,521 343,002 389,523
Disposals (1,615 ) (31,009 ) (32,624 )
At 31 March 2025 174,329 1,548,227 1,722,556
DEPRECIATION
At 1 April 2024 77,884 292,925 370,809
Charge for year 16,106 270,445 286,551
Eliminated on disposal (1,338 ) (14,868 ) (16,206 )
At 31 March 2025 92,652 548,502 641,154
NET BOOK VALUE
At 31 March 2025 81,677 999,725 1,081,402
At 31 March 2024 51,539 943,309 994,848

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024 933,853
Disposals (14,995 )
At 31 March 2025 918,858
DEPRECIATION
At 1 April 2024 210,546
Charge for year 178,132
Eliminated on disposal (4,217 )
At 31 March 2025 384,461
NET BOOK VALUE
At 31 March 2025 534,397
At 31 March 2024 723,307

SAUK UTILITIES LIMITED (REGISTERED NUMBER: 07979499)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 317,004 176,567
Other debtors 5,031 3,706
Prepayments 19,245 12,474
341,280 192,747

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts - 36,512
Hire purchase contracts 174,720 213,075
Trade creditors - 4,281
Corporation tax 317,882 201,392
CIS deductions 72,793 50,846
VAT 179,512 207,885
Other creditors 146 146
Directors' loan accounts 34,773 181,343
Accruals and deferred income 3,195 3,175
783,021 898,655

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 249,611 461,267

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Hire purchase contracts 424,331 674,342

Debts are secured on the assets to which they relate.

SAUK UTILITIES LIMITED (REGISTERED NUMBER: 07979499)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
90 A Ordinary £1 90 90
90 B Ordinary £1 90 90
10 C Ordinary £1 10 10
10 D Ordinary £1 10 10
200 200

10. ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is SAUK Holdings Ltd.

The parent company's registered office address is;

175 Rotherham Road
Barnsley
S71 2LG