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REGISTERED NUMBER: 08408562 (England and Wales)















Financial Statements for the Year Ended 28 February 2025

for

S.A.H. Luton Limited

S.A.H. Luton Limited (Registered number: 08408562)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


S.A.H. Luton Limited

Company Information
for the Year Ended 28 February 2025







DIRECTOR: Mr P K Boyce





REGISTERED OFFICE: 4 Cromwell Court
New Street
Aylesbury
Buckinghamshire
HP20 2PB





REGISTERED NUMBER: 08408562 (England and Wales)

S.A.H. Luton Limited (Registered number: 08408562)

Balance Sheet
28 February 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 395,988 270,184

CURRENT ASSETS
Stocks 144,601 139,824
Debtors 5 481,794 475,345
Cash at bank 183,196 595,619
809,591 1,210,788
CREDITORS
Amounts falling due within one year 6 (516,713 ) (551,663 )
NET CURRENT ASSETS 292,878 659,125
TOTAL ASSETS LESS CURRENT
LIABILITIES

688,866

929,309

CREDITORS
Amounts falling due after more than one
year

7

(142,460

)

(100,818

)
NET ASSETS 546,406 828,491

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 546,396 828,481
SHAREHOLDERS' FUNDS 546,406 828,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 July 2025 and were signed by:





Mr P K Boyce - Director


S.A.H. Luton Limited (Registered number: 08408562)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

S.A.H. Luton 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 as modified by the revaluation of certain assets.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

S.A.H. Luton Limited (Registered number: 08408562)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

2. ACCOUNTING POLICIES - continued

Fixed assets
All fixed assets are initially recorded at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 March 2024 219,532 170,024 389,556
Additions - 159,349 159,349
Disposals - (9,000 ) (9,000 )
Revaluations 18,468 - 18,468
At 28 February 2025 238,000 320,373 558,373
DEPRECIATION
At 1 March 2024 - 119,372 119,372
Charge for year - 45,263 45,263
Eliminated on disposal - (2,250 ) (2,250 )
At 28 February 2025 - 162,385 162,385
NET BOOK VALUE
At 28 February 2025 238,000 157,988 395,988
At 29 February 2024 219,532 50,652 270,184

Cost or valuation at 28 February 2025 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2025 18,468 - 18,468
Cost 219,532 320,373 539,905
238,000 320,373 558,373

S.A.H. Luton Limited (Registered number: 08408562)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST OR VALUATION
Additions 156,391
At 28 February 2025 156,391
DEPRECIATION
Charge for year 33,907
At 28 February 2025 33,907
NET BOOK VALUE
At 28 February 2025 122,484

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 16,342 18,860
Other debtors 465,452 456,485
481,794 475,345

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 46,000 42,300
Hire purchase contracts 20,908 -
Trade creditors 112,206 168,521
Taxation and social security 7,241 7,070
Other creditors 330,358 333,772
516,713 551,663

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 41,654 100,818
Hire purchase contracts 100,806 -
142,460 100,818