Company Registration No. 04506242 (England and Wales)
Sarah Guilder Ltd
Unaudited accounts
for the year ended 31 March 2025
Sarah Guilder Ltd
Unaudited accounts
Contents
Sarah Guilder Ltd
Company Information
for the year ended 31 March 2025
Directors
Sarah Guilder
Sarah Guilder
Company Number
04506242 (England and Wales)
Registered Office
Muffin Cottage
64 Kingsway
Chandler's Ford
Hampshire
SO53 1FJ
Accountants
For and on Behalf of Tee Accounts Limited
Rosehill House
Bosinver Lane
Polgooth
PL26 7BA
Sarah Guilder Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
31,020
35,892
Cash at bank and in hand
126,964
95,937
Creditors: amounts falling due within one year
(34,426)
(19,135)
Net current assets
110,958
97,192
Total assets less current liabilities
141,978
133,084
Creditors: amounts falling due after more than one year
(18,000)
(18,000)
Provisions for liabilities
Deferred tax
(6,312)
(7,238)
Net assets
117,666
107,846
Called up share capital
2
2
Profit and loss account
117,664
107,844
Shareholders' funds
117,666
107,846
For the 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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by
Sarah Guilder
Director
Company Registration No. 04506242
Sarah Guilder Ltd
Notes to the Accounts
for the year ended 31 March 2025
Sarah Guilder Ltd is a private company, limited by shares, registered in England and Wales, registration number 04506242. The registered office is Muffin Cottage, 64 Kingsway, Chandler's Ford, Hampshire, SO53 1FJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation on a straight line basis over its useful economic life of 10 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line, per annum (leasehold improvements)
Plant & machinery
25% reducing balance, per annum
Motor vehicles
25% reducing balance, per annum
Fixtures & fittings
25% reducing balance, per annum
Computer equipment
25% reducing balance, per annum
Stock have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Sarah Guilder Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2024
22,192
14,540
20,145
8,544
7,620
73,041
Additions
-
2,082
-
-
-
2,082
At 31 March 2025
22,192
16,622
20,145
8,544
7,620
75,123
At 1 April 2024
4,060
10,947
16,460
1,642
4,040
37,149
Charge for the year
2,219
1,193
921
1,726
895
6,954
At 31 March 2025
6,279
12,140
17,381
3,368
4,935
44,103
At 31 March 2025
15,913
4,482
2,764
5,176
2,685
31,020
At 31 March 2024
18,132
3,593
3,685
6,902
3,580
35,892
Amounts falling due within one year
Accrued income and prepayments
2,834
720
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
949
Trade creditors
6,092
3,654
Taxes and social security
7,234
465
Loans from directors
873
561
Sarah Guilder Ltd
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
18,000
18,000
9
Average number of employees
During the year the average number of employees was 9 (2024: 8).