Sabre Materials Limited


Directors	Steven Leahy
	Peter Moran


Registered Address	5/6 Salmon Fields Business Village
	Oldham
	OL2 6HT


Registered Number	11248341 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		6,021		8,396
			6,021		8,396
Current assets
Stocks		71,922		63,416
Debtors	4	81,491		105,423
Cash at bank and on hand		11		10
		153,424		168,849
Creditors amounts falling due within one year	5	(131,925)		(151,566)
Net current assets (liabilities)			21,499		17,283
Total assets less current liabilities			27,520		25,679
Creditors amounts falling due after one year	6		(1,592)		(8,482)
Net assets			25,928		17,197
Capital and reserves
Called up share capital			100		100
Profit and loss account			25,828		17,097
Shareholders' funds			25,928		17,197

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 15 September 2025, and are signed on its behalf by:

Steven Leahy
Director
Registered Company No. 11248341

Sabre Materials Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company&amp;apos;s pension scheme are charged to profit or loss in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	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.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	12,000
	At 31 March 25	12,000
	Depreciation and impairment
	At 01 April 24	3,604
	Charge for year	2,375
	At 31 March 25	5,979
	Net book value
	At 31 March 25	6,021
	At 31 March 24	8,396

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	71,509	99,560
Other debtors	9,982	5,863
Total	81,491	105,423

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	96,056	121,722
Bank borrowings and overdrafts	11,892	8,860
Amounts owed to related parties	13,700	13,700
Taxation and social security	8,317	5,324
Accrued liabilities and deferred income	1,960	1,960
Total	131,925	151,566

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,592	8,482
Total	1,592	8,482