REGISTERED NUMBER: 09456782 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2025

FOR

SARRE COURT (FREEHOLD) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Pottle

N F Hammond

J Freedman

I F Gray

REGISTERED OFFICE:

Westgate House

87 St Dunstasn Street

Canterbury

Kent

CT2 8AE

REGISTERED NUMBER:

09456782 (England and Wales)

ACCOUNTANTS:

Spain Brothers & Co

Chartered Accountants

Westgate House

87 St Dunstans Street

Canterbury

Kent

CT2 8AE

FIXED ASSETS

Tangible assets

4

81,448

81,448

CURRENT ASSETS

Debtors

5

2,129

2,085

Cash at bank

488

148

2,617

2,233

CREDITORS

Amounts falling due within one year

6

84,065

83,681

NET CURRENT LIABILITIES

(81,448

)

(81,448

)

TOTAL ASSETS LESS CURRENT LIABILITIES

-

-

RESERVES

-

-

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th November 2025 and were signed on its behalf by:

S J Pottle - Director

1.	STATUTORY INFORMATION

Sarre Court (Freehold) Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation has not been charged on the freehold interest owned by the company as, in the opinion of the directors, the recoverable amount exceeds cost.

Taxation

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction

price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1st March 2024

and 28th February 2025

81,448

NET BOOK VALUE

At 28th February 2025

81,448

At 29th February 2024

81,448

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,129

2,085

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

1,656

1,330

Members Loan Account

81,448

81,448

Accrued expenses

961

903

84,065

83,681

7.	LIMITED BY GUARANTEE

The Company is a company limited by guarantee.

8.	GOING CONCERN

The Financial Statements have been prepared on a going concern basis. This basis may not be appropriate

because the Company is showing current net liabilities of £81,448 at 28th February 2025 (29th February 2024 £81,448).

The Company therefore relies upon the continued support of the members. The Directors are satisfied this continued support will be forthcoming and therefore the directors consider it appropriate to prepare the financial statements on the going concern basis.