S & A Financial Contracts (UK) Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of S & A Financial Contracts (UK) Limited For The Year Ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of S & A Financial Contracts (UK) Limited 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of S & A Financial Contracts (UK) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of S & A Financial Contracts (UK) Limited and state those matters that we have agreed to state to the directors of S & A Financial Contracts (UK) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S & A Financial Contracts (UK) Limited and its directors as a body for our work or for this report.

It is your duty to ensure that S & A Financial Contracts (UK) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of S & A Financial Contracts (UK) Limited . You consider that S & A Financial Contracts (UK) Limited 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 accounts of S & A Financial Contracts (UK) 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 financial statements.

18 December 2025

Sherwin Currid Accountancy Limited

Chartered Certified Accountants

32 London Road

Guildford

Surrey

GU1 2AB

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S & A Financial Contracts (UK) Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 07709223

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		216
Investments	5		522,732		538,043

			522,732		538,259
CURRENT ASSETS
Debtors	6	30,574		32,799
Cash at bank and in hand		119,751		69,821

		150,325		102,620
Creditors: Amounts Falling Due Within One Year	7	(46,269 )		(38,475 )

NET CURRENT ASSETS (LIABILITIES)			104,056		64,145

TOTAL ASSETS LESS CURRENT LIABILITIES			626,788		602,404

NET ASSETS			626,788		602,404

CAPITAL AND RESERVES
Called up share capital	8		300		300
Profit and Loss Account			626,488		602,104

SHAREHOLDERS' FUNDS			626,788		602,404

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S & A Financial Contracts (UK) Limited

Balance Sheet (continued)

As At 31 March 2025

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.

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 S D Ford

Director

18 December 2025

The notes on pages 4 to 6 form part of these financial statements.

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S & A Financial Contracts (UK) Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

S & A Financial Contracts (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07709223 . The registered office is The Old Barn, Park Lane, Ramsden Heath, Essex, CM11 1NN.

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.

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:

Computer Equipment

33.33% Straight line

2.4. 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.

...CONTINUED

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S & A Financial Contracts (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.4. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	649

As at 31 March 2025	649

Depreciation
As at 1 April 2024	433
Provided during the period	216

As at 31 March 2025	649

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	216

5. Investments

	Listed
	£
Cost
As at 1 April 2024	538,043
Additions	24,563
Disposals	(9,499 )
Revaluations	(30,375 )

As at 31 March 2025	522,732

Provision
As at 1 April 2024	-

As at 31 March 2025	-

...CONTINUED

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S & A Financial Contracts (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	522,732

As at 1 April 2024	538,043

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	27,495	25,440
Prepayments and accrued income	3,050	2,859
Other taxes and social security	29	-
Directors' loan accounts	-	4,500

	30,574	32,799

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	32,173	24,665
VAT	14,014	13,461
Other creditors	82	349

	46,269	38,475

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	300	300

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Stuart Ford	4,500	-	4,500	-	-

The above loan is unsecured, interest free and repayable on demand.

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