IRIS Accounts Production v25.4.12.37 04574008 director 1.7.24 30.6.25 30.6.25 false true false false true false 2431251 2593751 168000 162500 2263251 2431251 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04574008 2024-06-30 04574008 2025-06-30 04574008 2024-07-01 2025-06-30 04574008 2023-06-30 04574008 2023-07-01 2024-06-30 04574008 2024-06-30 04574008 ns15:EnglandWales 2024-07-01 2025-06-30 04574008 ns14:PoundSterling 2024-07-01 2025-06-30 04574008 ns10:Director1 2024-07-01 2025-06-30 04574008 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04574008 ns10:SmallEntities 2024-07-01 2025-06-30 04574008 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04574008 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 04574008 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04574008 ns10:FullAccounts 2024-07-01 2025-06-30 04574008 42 ns10:Director2 2024-06-30 04574008 42 ns10:Director2 2023-06-30 04574008 42 ns10:Director2 2024-07-01 2025-06-30 04574008 42 ns10:Director2 2023-07-01 2024-06-30 04574008 42 ns10:Director2 2025-06-30 04574008 42 ns10:Director2 2024-06-30 04574008 ns10:CompanySecretary1 2024-07-01 2025-06-30 04574008 ns10:RegisteredOffice 2024-07-01 2025-06-30 04574008 ns5:CurrentFinancialInstruments 2025-06-30 04574008 ns5:CurrentFinancialInstruments 2024-06-30 04574008 ns5:ShareCapital 2025-06-30 04574008 ns5:ShareCapital 2024-06-30 04574008 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 04574008 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 04574008 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-07-01 2025-06-30 04574008 ns5:PlantMachinery 2024-07-01 2025-06-30 04574008 ns5:FurnitureFittings 2024-07-01 2025-06-30 04574008 ns5:ComputerEquipment 2024-07-01 2025-06-30 04574008 ns5:LandBuildings 2024-06-30 04574008 ns5:PlantMachinery 2024-06-30 04574008 ns5:FurnitureFittings 2024-06-30 04574008 ns5:ComputerEquipment 2024-06-30 04574008 ns5:LandBuildings 2024-07-01 2025-06-30 04574008 ns5:LandBuildings 2025-06-30 04574008 ns5:PlantMachinery 2025-06-30 04574008 ns5:FurnitureFittings 2025-06-30 04574008 ns5:ComputerEquipment 2025-06-30 04574008 ns5:LandBuildings 2024-06-30 04574008 ns5:PlantMachinery 2024-06-30 04574008 ns5:FurnitureFittings 2024-06-30 04574008 ns5:ComputerEquipment 2024-06-30 04574008 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 04574008 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 04574008 ns5:AcceleratedTaxDepreciationDeferredTax 2025-06-30 04574008 ns5:AcceleratedTaxDepreciationDeferredTax 2024-06-30 04574008 ns5:DeferredTaxation 2024-06-30 04574008 ns5:DeferredTaxation 2025-06-30 04574008 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 04574008 ns5:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 04574008 ns10:Director2 2024-07-01 2025-06-30 04574008 ns10:Director1 1 2024-06-30 04574008 ns10:Director1 1 2023-06-30 04574008 ns10:Director1 1 2024-07-01 2025-06-30 04574008 ns10:Director1 1 2023-07-01 2024-06-30 04574008 ns10:Director1 1 2025-06-30 04574008 ns10:Director1 1 2024-06-30

REGISTERED NUMBER: 04574008 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| SAGEMASTER COMPONENTS LTD |

SAGEMASTER COMPONENTS LTD (REGISTERED NUMBER: 04574008) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SAGEMASTER COMPONENTS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | G S Shaw

| SECRETARY: | G S Shaw

| REGISTERED OFFICE: | Follers Manor

| Seaford Road

| Alfriston

| East Sussex

| BN26 5TT

| REGISTERED NUMBER: | 04574008 (England and Wales)

| ACCOUNTANTS: | Numis Limited

| 1st Floor Pentagon House

| Wealden Ind Estate

| Farningham Road

| Crowborough

| East Sussex

| TN6 2JR

SAGEMASTER COMPONENTS LTD (REGISTERED NUMBER: 04574008) |

BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 121,347 |  | 124,324 |  |

CURRENT ASSETS

Debtors | 5 | 3,539,377 |  | 3,560,845 |  |

Cash at bank | 7,186 |  | 3,122 |  |

3,546,563 |  | 3,563,967 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,329,387 |  | 2,474,622 |  |

NET CURRENT ASSETS | 1,217,176 |  | 1,089,345 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,338,523 |  | 1,213,669 |  |

PROVISIONS FOR LIABILITIES | 8 | 18 |  | 47 |  |

NET ASSETS | 1,338,505 |  | 1,213,622 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 9 | 1,338,405 |  | 1,213,522 |  |

SHAREHOLDERS' FUNDS | 1,338,505 |  | 1,213,622 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

SAGEMASTER COMPONENTS LTD (REGISTERED NUMBER: 04574008) |

BALANCE SHEET - continued

30 JUNE 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 February 2026 and were signed by:

G S Shaw - Director

SAGEMASTER COMPONENTS LTD (REGISTERED NUMBER: 04574008) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Sagemaster Components Ltd 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.

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.

| Turnover represents fees, charges and interest arising from provision of the company's principle activity, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 25% on reducing balance, 20% on reducing balance and 10% on cost

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 20% on reducing balance and 10% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

SAGEMASTER COMPONENTS LTD (REGISTERED NUMBER: 04574008) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 |

| and 30 June 2025 | 130,594 |  | 29,401 |  | 2,539 |  | 4,730 |  | 167,264 |  |

| DEPRECIATION

| At 1 July 2024 | 7,836 |  | 28,340 |  | 2,508 |  | 4,256 |  | 42,940 |  |

| Charge for year | 2,612 |  | 265 |  | 6 |  | 94 |  | 2,977 |  |

| At 30 June 2025 | 10,448 |  | 28,605 |  | 2,514 |  | 4,350 |  | 45,917 |  |

| NET BOOK VALUE

| At 30 June 2025 | 120,146 |  | 796 |  | 25 |  | 380 |  | 121,347 |  |

| At 30 June 2024 | 122,758 |  | 1,061 |  | 31 |  | 474 |  | 124,324 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Other debtors | 3,539,377 |  | 3,560,845 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Taxation and social security | 63,016 |  | 40,251 |  |

| Other creditors | 2,266,371 |  | 2,434,371 |  |

2,329,387 |  | 2,474,622 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 30.6.24

£ | £ |

| Directors' loans | 2,263,251 |  | 2,431,251 |  |

| Charge held for all monies due or to become due from the company to the chargee on any account whatsoever.

8. | PROVISIONS FOR LIABILITIES

| 30.6.25 |  | 30.6.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 18 |  | 47 |  |

SAGEMASTER COMPONENTS LTD (REGISTERED NUMBER: 04574008) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 47 |  |

| Accelerated capital allowances | (29 | ) |

| Balance at 30 June 2025 | 18 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 July 2024 | 1,213,522 |  |

| Profit for the year | 124,883 |  |

| At 30 June 2025 | 1,338,405 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

| 30.6.25 |  | 30.6.24

£ | £ |

| G S Shaw and Mrs A Shaw

| Balance outstanding at start of year | (2,431,251 | ) | (2,593,751 | ) |

| Amounts repaid | 168,000 |  | 162,500 |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (2,263,251 | ) | (2,431,251 | ) |

| Directors loans represents sums loaned to the company. These loans are secured by a fixed and floating charge against assets including all money due or to become due when and whatsoever.

11. | RELATED PARTY DISCLOSURES

| Sagemaster Components Ltd has loaned funds totalling £3,356,832 (2023: £3,569,169) to Regalpoint Properties Sevenoaks Ltd and Regalpoint Properties Seal Ltd and Regalpoint Properties Edenbridge Ltd. All of these being companies owned and controlled by Mr & Mrs Shaw. The loans bear interest and are repayable on demand.

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is G S Shaw.