Company registration number: 14118027
Unaudited financial statements
for the year ended 31 March 2025
for
Sapphire Heights Ltd
Pages for filing with the Registrar
Company registration number: 14118027
Sapphire Heights Ltd
Balance sheet
as at 31 March 2025
31 Mar 25 31 Mar 24
Note £ £ £ £
Fixed assets
Tangible assets 4 428,928 428,928
428,928 428,928
Current assets
Debtors 100 100
Cash at bank and in hand 200 200
300 300
Creditors: amounts falling due within one
year 		(2,135) (1,410)
Net current liabilities (1,835) (1,110)
Total assets less current liabilities 427,093 427,818
Creditors: Amounts falling due after more
than one year 		5 (411,364) (405,671)
NET ASSETS 15,729 22,147
Capital and reserves
Called up share capital 300 300
Other reserves 38,049 38,049
Profit and loss account (22,620) (16,202)
TOTAL EQUITY 15,729 22,147
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14118027
Sapphire Heights Ltd
Balance sheet - continued
as at 31 March 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr H Okpo, Director
29 December 2025
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Sapphire Heights Ltd
Notes to the financial statements
for the year ended 31 March 2025
1 Company information
Sapphire Heights Ltd is a private company registered in England and Wales. Its registered number is 14118027. The company is limited by shares. Its registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property -
3 Average number of employees
During the year the average number of employees was (2024 - ).
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Sapphire Heights Ltd
Notes to the financial statements - continued
for the year ended 31 March 2025
4 Tangible fixed assets
Land and
buildings
£
Cost
At 1 April 2024 428,928
At 31 March 2025 428,928
Depreciation
At 31 March 2025 -
Net book value
At 31 March 2025 428,928
At 31 March 2024 428,928
5 Creditors: amounts falling due after more than five years
31 Mar 25 31 Mar 24
£ £
Repayable otherwise than by instalments
Other loans 279,328 279,328
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