Sabrina Joinery Limited 30/04/2025 iXBRL

Company registration number: 15624775

SABRINA JOINERY LIMITED

30 April 2025

HEYWOODS

Chartered Accountant

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

SABRINA JOINERY LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

SABRINA JOINERY LIMITED

DIRECTORS AND OTHER INFORMATION


Directors	Mr A T Richardson	(Appointed 7 April 2024)
	Mr D J Richardson	(Appointed 7 April 2024)


Company number	15624775


Registered office	Countrywide House
	Knights Way
	Shrewsbury
	Shropshire
	SY1 3AB


Business address	Alma Yard
	Alma Street
	Shrewsbury
	Shropshire
	SY3 8QL


Accountants	Heywoods
	Countrywide House
	Knights Way
	Shrewsbury
	Shropshire
	SY1 3AB

SABRINA JOINERY LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SABRINA JOINERY LIMITED

PERIOD ENDED 30TH APRIL 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sabrina Joinery Limited for the period ended 30 April 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Sabrina Joinery Limited, as a body, in accordance with the terms of our engagement letter dated 1 May 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Sabrina Joinery Limited and state those matters that we have agreed to state to the board of directors of Sabrina Joinery Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sabrina Joinery Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Sabrina Joinery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sabrina Joinery Limited. You consider that Sabrina Joinery Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Sabrina Joinery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountant

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

8 October 2025

SABRINA JOINERY LIMITED

STATEMENT OF FINANCIAL POSITION

30TH APRIL 2025

		30/04/25
	Note	£	£

Fixed assets
Intangible assets	5	58,505
Tangible assets	6	40,243
		_______
			98,748

Current assets
Stocks		5,000
Debtors	7	40,002
Cash at bank and in hand		4,218
		_______
		49,220
Creditors: amounts falling due
within one year	8	( 140,622)
		_______
Net current liabilities			( 91,402)
			_______
Total assets less current liabilities			7,346


Provisions for liabilities			( 7,090)

			_______
Net assets			256
			_______

Capital and reserves
Called up share capital			2
Profit and loss account			254
			_______
Shareholders funds			256
			_______

For the period ending 30 April 2025 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 period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 01 October 2025 , and are signed on behalf of the board by:

Mr A T Richardson Mr D J Richardson

Director Director

Company registration number: 15624775

SABRINA JOINERY LIMITED

STATEMENT OF CHANGES IN EQUITY

PERIOD ENDED 30TH APRIL 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 7 April 2024	-	-	-

Profit for the period		254	254
	_______	_______	_______
Total comprehensive income for the period	-	254	254

Issue of shares	2		2
	_______	_______	_______
Total investments by and distributions to owners	2	-	2

	_______	_______	_______
At 30 April 2025	2	254	256
	_______	_______	_______

SABRINA JOINERY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD ENDED 30TH APRIL 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Shrewsbury, Shropshire, SY1 3AB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Short leasehold property	-	10 %	straight line
Plant and machinery	-	15 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 3

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 7 April 2024	-	-
Additions	65,005	65,005
	_______	_______
At 30 April 2025	65,005	65,005
	_______	_______
Amortisation
At 7 April 2024	-	-
Charge for the period	6,500	6,500
	_______	_______
At 30 April 2025	6,500	6,500
	_______	_______
Carrying amount
At 30 April 2025	58,505	58,505
	_______	_______

6. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£	£
Cost
At 7 April 2024	-	-	-	-
Additions	3,658	1,000	42,384	47,042
	_______	_______	_______	_______
At 30 April 2025	3,658	1,000	42,384	47,042
	_______	_______	_______	_______
Depreciation
At 7 April 2024	-	-	-	-
Charge for the year	732	-	6,067	6,799
	_______	_______	_______	_______
At 30 April 2025	732	-	6,067	6,799
	_______	_______	_______	_______
Carrying amount
At 30 April 2025	2,926	1,000	36,317	40,243
	_______	_______	_______	_______

7. Debtors

			30/04/25
			£
	Trade debtors		32,674
	Other debtors		7,328
			_______
			40,002
			_______

8. Creditors: amounts falling due within one year

			30/04/25
			£
	Trade creditors		9,513
	Social security and other taxes		991
	Other creditors		130,118
			_______
			140,622
			_______

9. Directors advances, credits and guarantees

	During the period the directors entered into the following advances and credits with the company:

Period ended 30/04/25
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr A T Richardson	-	( 29,979)	( 29,979)
	Mr D J Richardson	-	( 29,999)	( 29,999)
		_______	_______	_______
		-	( 59,978)	( 59,978)
		_______	_______	_______