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Registration number: 05144247

Sabear Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Sabear Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Sabear Limited

Company Information

Director | D Shefras

Registered office | 35 Oasthouse Drive Fleet Hampshire GU51 2UL

Accountants | Sable & Argent Limited 2 Elvetham Crescent Fleet Hampshire GU51 1BU

Sabear Limited

(Registration number: 05144247)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | - | 72
Cash at bank and in hand |  | 44,205 | 45,197
|  | 44,205 | 45,269
Creditors: Amounts falling due within one year | 5 | (334) | (313)
Net assets |  | 43,871 | 44,956
Capital and reserves |  |  |
Called up share capital | 6 | 200 | 200
Retained earnings |  | 43,671 | 44,756
Shareholders' funds |  | 43,871 | 44,956

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 October 2025

D Shefras Director |  |

Sabear Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
35 Oasthouse Drive
Fleet
Hampshire
GU51 2UL

These financial statements were authorised for issue by the director on 14 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Depreciation

Asset class | Depreciation method and rate
Office equipment | over three years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Sabear Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised at the transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons (including the director) employed by the company in the year, was 1 (2024: 1).

4 | Debtors

Current | 2025 £ | 2024 £
Other debtors | - | 72
| - | 72

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 334 | 313

Sabear Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £1 each | 100 | 100 | 100 | 100
Ordinary B shares of £1 each | 100 | 100 | 100 | 100
| 200 | 200 | 200 | 200