REGISTERED NUMBER: 00438325 (England and Wales)

SARTORIS PRODUCTS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

8

DIRECTORS:

Mrs B A Mitford-Barberton

Mrs T Wong

S Mitford - Barberton

REGISTERED OFFICE:

25 Bradfield Close

Finedon Road Industrial Estate

Wellingborough

Northamptonshire

NN8 4RQ

REGISTERED NUMBER:

00438325 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Intangible assets

4

1,752

4,036

Tangible assets

5

35,593

42,750

37,345

46,786

CURRENT ASSETS

Stocks

152,520

149,753

Debtors

6

150,911

159,140

Cash at bank and in hand

182,906

181,542

486,337

490,435

CREDITORS

Amounts falling due within one year

7

113,581

138,786

NET CURRENT ASSETS

372,756

351,649

TOTAL ASSETS LESS CURRENT LIABILITIES

410,101

398,435

PROVISIONS FOR LIABILITIES

8,695

7,918

NET ASSETS

401,406

390,517

CAPITAL AND RESERVES

Called up share capital

9

430

430

Retained earnings

400,976

390,087

SHAREHOLDERS' FUNDS

401,406

390,517

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 profit or loss 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

Mrs B A Mitford-Barberton - Director

1.	STATUTORY INFORMATION

Sartoris Products Limited is a private company, limited by shares , 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Website costs

Costs relating to the construction of the company's e-commerce website have been capitalised as an intangible asset, and amortised on a straight line basis over its estimated useful life of 6 years.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

Straight line over 4 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is calculated on a first in, first out basis.

Included in stocks is the fair value of labour costs incurred on items in the manufacturing process which had not been invoiced at the balance sheet date.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors

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.

Government grants

Grants are accounted for under the accruals model as permitted by FRS102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.

Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

13,703

AMORTISATION

At 1 October 2024

9,667

Charge for year

2,284

At 30 September 2025

11,951

NET BOOK VALUE

At 30 September 2025

1,752

At 30 September 2024

4,036

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

280,850

24,496

32,799

9,150

347,295

Additions

3,798

-

-

-

3,798

At 30 September 2025

284,648

24,496

32,799

9,150

351,093

DEPRECIATION

At 1 October 2024

254,769

17,321

23,305

9,150

304,545

Charge for year

7,000

2,056

1,899

-

10,955

At 30 September 2025

261,769

19,377

25,204

9,150

315,500

NET BOOK VALUE

At 30 September 2025

22,879

5,119

7,595

-

35,593

At 30 September 2024

26,081

7,175

9,494

-

42,750

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

At 1 October 2024

32,799

Transfer to ownership

(32,799

)

At 30 September 2025

-

DEPRECIATION

At 1 October 2024

23,305

Transfer to ownership

(23,305

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

9,494

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

120,432

125,709

Amounts owed by group undertakings

18,309

13,546

Directors' current accounts

1,573

73

Prepayments

10,597

19,812

150,911

159,140

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

65,517

85,850

Corporation tax

4,718

4,010

Social security and other taxes

16,680

18,632

VAT

22,089

20,540

Other creditors

1,042

972

Accrued expenses

3,535

8,782

113,581

138,786

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

1,698

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

430

Ordinary

£1

430

430