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Registration number: 07113570

Sable & Argent Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Sable & Argent Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Sable & Argent Limited

Company Information

Director | J White

Registered office | 2 Elvetham Crescent Fleet Hampshire GU51 1BU

Accountants | Sable & Argent Limited Chartered Accountants 2 Elvetham Crescent Fleet Hampshire GU51 1BU

Sable & Argent Limited

(Registration number: 07113570)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 44,704 | 52,100
Current assets |  |  |
Debtors | 5 | 24,814 | 21,988
Cash at bank and in hand |  | 14,842 | 15,571
|  | 39,656 | 37,559
Creditors: Amounts falling due within one year | 6 | (38,697) | (21,693)
Net current assets |  | 959 | 15,866
Total assets less current liabilities |  | 45,663 | 67,966
Creditors: Amounts falling due after more than one year | 6 | (13,200) | (27,600)
Provisions for liabilities |  | (8,494) | (6,345)
Net assets |  | 23,969 | 34,021
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 23,869 | 33,921
Shareholders' funds |  | 23,969 | 34,021

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 January 2026

J White Director |  |

Sable & Argent Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
2 Elvetham Crescent
Fleet
Hampshire
GU51 1BU

These financial statements were authorised for issue by the director on 4 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax and discounts. The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Sable & Argent Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction, over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and equipment | 16.67% or 33.3% p.a. straight line on cost
Motor vehicles | 16.67% p.a. straight line on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised at the transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Sable & Argent Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

2 | Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons (including the director) employed by the company in the year, was 1 (2024: 1).

Sable & Argent Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Plant and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 7,685 | 52,275 | 59,960
Disposals | (32) | - | (32)
At 31 December 2025 | 7,653 | 52,275 | 59,928
Depreciation
At 1 January 2025 | 6,585 | 1,275 | 7,860
Charge for the year | 196 | 7,200 | 7,396
Eliminated on disposal | (32) | - | (32)
At 31 December 2025 | 6,749 | 8,475 | 15,224
Carrying amount
At 31 December 2025 | 904 | 43,800 | 44,704
At 31 December 2024 | 1,100 | 51,000 | 52,100

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 19,494 | 15,585
Prepayments | 4,110 | 4,613
Other debtors | 1,210 | 1,790
| 24,814 | 21,988

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 14,400 | 14,400
Trade creditors |  | 4,184 | 4,344
Taxation and social security |  | 6,113 | 2,949
Other creditors |  | 14,000 | -
|  | 38,697 | 21,693

Sable & Argent Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Creditors (continued)

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 13,200 | 27,600

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Car finance contract | 13,200 | 27,600

Current loans and borrowings

| 2025 £ | 2024 £
Car finance contract | 14,400 | 14,400

Other borrowings

Car finance contract is denominated in sterling with an actual interest rate of 0%. It is being repaid in equal monthly instalments of £1,200 over a period of 35 months from the balance sheet date with the final instalment due on 8 November 2027. The carrying amount at year end is £27,600 (2024: £42,000). The balance has not been discounted as it is repayable in full at any point for the sum outstanding at the time without penalty or interest cost.

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100