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Registered number: 13367778
The Sadler Gate Co (Derby) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
TaxAssist Accountants
The Sadler Gate Co (Derby) Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—9

Page 1
The Sadler Gate Co (Derby) Ltd
Company Information
For The Year Ended 30 April 2025
Company Information

Directors | Mr Mitchell Shore
| Mr Ryan Murray-Slater
Company Number | 13367778
Registered Office | 2 Burghley Way
| Derby
| DE23 4TD
Accountants | TaxAssist Accountants
| 2 Burghley Way
| Littleover
| Derby
| DE23 4TD

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The Sadler Gate Co (Derby) Ltd
Accountant's Report
For The Year Ended 30 April 2025
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Sadler Gate Co (Derby) Ltd for the year ended 30 April 2025 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of The Sadler Gate Co (Derby) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Sadler Gate Co (Derby) Ltd and state those matters that we have agreed to state to the directors of The Sadler Gate Co (Derby) Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that The Sadler Gate Co (Derby) Ltd 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 The Sadler Gate Co (Derby) Ltd . You consider that The Sadler Gate Co (Derby) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of The Sadler Gate Co (Derby) Ltd . 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.

20/10/2025

TaxAssist Accountants
2 Burghley Way
Littleover
Derby
DE23 4TD
Page 2
Page 3
The Sadler Gate Co (Derby) Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 13367778

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,183,599 |  | 1,891,465
|  |  | 2,183,599 |  | 1,891,465
CURRENT ASSETS
Debtors | 5 | 26,240 |  | 5,968 |
Cash at bank and in hand |  | 41,002 |  | 32,639 |
|  | 67,242 |  | 38,607 |
Creditors: Amounts Falling Due Within One Year | 6 | (39,349 ) |  | (465,700 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 27,893 |  | (427,093 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,211,492 |  | 1,464,372
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,632,812 ) |  | (1,175,026 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (146,055 ) |  | (54,002 )
NET ASSETS |  |  | 432,625 |  | 235,344
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Fair value reserve | 10 |  | 438,166 |  | 230,219
Profit and Loss Account |  |  | (5,543 ) |  | 5,123
SHAREHOLDERS' FUNDS |  |  | 432,625 |  | 235,344

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The Sadler Gate Co (Derby) Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Mitchell Shore Director
20/10/2025

The notes on pages 5 to 9 form part of these financial statements.
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The Sadler Gate Co (Derby) Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
The Sadler Gate Co (Derby) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13367778 . The registered office is 2 Burghley Way, Derby, DE23 4TD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling (£), which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% Reducing Balance Method

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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The Sadler Gate Co (Derby) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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The Sadler Gate Co (Derby) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Tangible Assets

| Investment Properties | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 May 2024 | 1,860,000 | 38,995 | 1,898,995
Revaluation | 300,000 | - | 300,000
As at 30 April 2025 | 2,160,000 | 38,995 | 2,198,995
Depreciation
As at 1 May 2024 | - | 7,530 | 7,530
Provided during the period | - | 7,866 | 7,866
As at 30 April 2025 | - | 15,396 | 15,396
Net Book Value
As at 30 April 2025 | 2,160,000 | 23,599 | 2,183,599
As at 1 May 2024 | 1,860,000 | 31,465 | 1,891,465

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,748 |  | (29 )
Prepayments and accrued income | - |  | 821
Intercompany_Mile View Court Ltd | 8,360 |  | 1,860
Other debtors - CT Receivable | - |  | 70
VAT | 2,132 |  | 3,246
| 26,240 |  | 5,968

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The Sadler Gate Co (Derby) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,441 |  | 7,646
Trade creditors | 269 |  | 2,857
Intercompany_MK Shore Holdings Ltd | 5,174 |  | 71,664
Accruals | 215 |  | 143
Loan _A & H Structures Limited | - |  | 200,000
Other Loan | - |  | 60,000
Intercompany_Ryle & Co Holdings Ltd | 5,174 |  | 61,664
Directors' loan accounts | 21,076 |  | 61,726
| 39,349 |  | 465,700

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 18,592 |  | 23,252
Mortgage liability | 1,614,220 |  | 1,151,774
| 1,632,812 |  | 1,175,026

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,441 |  | 7,646
Later than one year and not later than five years | 18,592 |  | 23,252
| 26,033 |  | 30,898
| 26,033 |  | 30,898

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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The Sadler Gate Co (Derby) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 May 2024 | 230,219
Transfer of gain on revaluation of investment property | 300,000
Deferred tax transfer | (92,053)
As at 30 April 2025 | 438,166

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