Company No: 01905568 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	R Brown
	N Findlay (Appointed 25 May 2025)
	B K Merritt (Resigned 04 March 2025)
	P Stevens
	S Whitehorn (Appointed 25 May 2025)

SECRETARY

B D Jackman

REGISTERED OFFICE	6 The Dell
	St Johns Road
	Woking
	GU21 7PF
	United Kingdom

COMPANY NUMBER

01905568 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	31.12.2024		31.12.2023
		£		£
Fixed assets
Tangible assets	3	26,493		27,357
		26,493		27,357
Current assets
Stocks	4	330		330
Debtors	5	2,637		1,964
Cash at bank and in hand		21,740		19,136
		24,707		21,430
Creditors: amounts falling due within one year	6	( 2,017)		( 5,156)
Net current assets		22,690		16,274
Total assets less current liabilities		49,183		43,631
Net assets		49,183		43,631
Capital and reserves
Called-up share capital	7	23		23
Share premium account		1,500		1,500
Profit and loss account		47,660		42,108
Total shareholders' funds		49,183		43,631

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of SAINTGATE LIMITED (registered number: 01905568) were approved and authorised for issue by the Board of Directors on 23 September 2025. They were signed on its behalf by:

N Findlay Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

SAINTGATE LIMITED (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 6 The Dell, St Johns Road, Woking, GU21 7PF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents amounts receivable in respect of shoot fees. The company is not registered for VAT.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery	25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	31.12.2024		31.12.2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		3

3. Tangible assets

	Land and buildings		Plant and machinery		Total
	£		£		£
Cost
At 01 January 2024	23,900		31,016		54,916
At 31 December 2024	23,900		31,016		54,916
Accumulated depreciation
At 01 January 2024	0		27,559		27,559
Charge for the financial year	0		864		864
At 31 December 2024	0		28,423		28,423
Net book value
At 31 December 2024	23,900		2,593		26,493
At 31 December 2023	23,900		3,457		27,357

4. Stocks

	31.12.2024		31.12.2023
	£		£
Stocks	330		330

5. Debtors

	31.12.2024		31.12.2023
	£		£
Trade debtors	1,630		986
Prepayments	1,007		978
	2,637		1,964

6. Creditors: amounts falling due within one year

	31.12.2024		31.12.2023
	£		£
Accruals	986		5,150
Corporation tax	1,031		6
	2,017		5,156

7. Called-up share capital

	31.12.2024		31.12.2023
	£		£
Allotted, called-up and fully-paid
23 Equity Shares ordinary shares of £ 1.00 each	23		23