Company registration number 11606307 (England and Wales)
SAGAR FOLD INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
SAGAR FOLD INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
SAGAR FOLD INVESTMENTS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
7,237,352
6,950,351
Current assets
Debtors
5
86
86
Creditors: amounts falling due within one year
6
(5,103,023)
(5,272,611)
Net current liabilities
(5,102,937)
(5,272,525)
Total assets less current liabilities
2,134,415
1,677,826
Provisions for liabilities
(254,733)
(231,974)
Net assets
1,879,682
1,445,852
Capital and reserves
Called up share capital
7
625,000
625,000
Non-distributable profits reserve
8
1,324,602
976,768
Distributable profit and loss reserves
(69,920)
(155,916)
Total equity
1,879,682
1,445,852

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 January 2026 and are signed on its behalf by:
Mr M J Fort
Director
Company registration number 11606307 (England and Wales)
SAGAR FOLD INVESTMENTS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
Share capital
Non-distributable profits
Profit and loss reserves
Total
£
£
£
£
Balance at 1 July 2023
625,000
772,975
(35,606)
1,362,369
Year ended 30 June 2024:
Profit and total comprehensive income for the year
-
203,793
(120,310)
83,483
Balance at 30 June 2024
625,000
976,768
(155,916)
1,445,852
Year ended 30 June 2025:
Profit/(loss) and total comprehensive income for the year
-
347,834
85,996
433,830
Balance at 30 June 2025
625,000
1,324,602
(69,920)
1,879,682
SAGAR FOLD INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Sagar Fold Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 St. James Court, Whitefriars, Norwich, Norfolk, NR3 1RU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The company is reliant upon the ongoing financial support of its directors.true

The directors have confirmed that they will continue to provide financial support to the company for the foreseeable future.

On this basis, the directors consider it to be appropriate to prepare the financial statements on a going concern basis.

1.3
Fixed asset investments

Listed investments are stated at fair value with movement in fair value being charged or credited to the profit and loss account.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

SAGAR FOLD INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

SAGAR FOLD INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
7,237,352
6,950,351
Movements in fixed asset investments
Investments other than loans
£
Cost or valuation
At 1 July 2024
6,950,351
Valuation changes
463,780
Disposals
(176,779)
At 30 June 2025
7,237,352
Carrying amount
At 30 June 2025
7,237,352
At 30 June 2024
6,950,351
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
86
86
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
1,117,529
1,098,588
Other creditors
3,985,494
4,174,023
5,103,023
5,272,611
SAGAR FOLD INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
6
Creditors: amounts falling due within one year
(Continued)
- 6 -

The bank loan is secured against the investment portfolio held by the company.

Included in Other creditors are loans from the directors of the company of £3,912,652 (202 4: £3,902,070).

7
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
625,000 Ordinary shares of £1 each
625,000
625,000
8
Non-distributable profits reserve
2025
2024
£
£
At the beginning of the year
976,768
772,975
Non distributable profits in the year
347,834
203,793
At the end of the year
1,324,602
976,768
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