Company registration number 02171454 (England and Wales)
SABRE TRIAD LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SABRE TRIAD LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 7
SABRE TRIAD LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
88,398
102,164
Current assets
Stocks
1,304,550
1,396,211
Debtors
4
1,521,860
1,233,996
Cash at bank and in hand
3,767,703
3,675,259
6,594,113
6,305,466
Creditors: amounts falling due within one year
5
(1,295,724)
(1,424,758)
Net current assets
5,298,389
4,880,708
Total assets less current liabilities
5,386,787
4,982,872
Provisions for liabilities
(22,099)
(25,540)
Net assets
5,364,688
4,957,332
Capital and reserves
Called up share capital
6
518,000
518,000
Profit and loss reserves
4,846,688
4,439,332
Total equity
5,364,688
4,957,332

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

T he members have 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 10 March 2026 and are signed on its behalf by:
C Chamberlain
Director
Company registration number 02171454 (England and Wales)
SABRE TRIAD LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
518,000
4,202,536
4,720,536
Year ended 31 December 2024:
Profit and total comprehensive income
-
736,796
736,796
Dividends
-
(500,000)
(500,000)
Balance at 31 December 2024
518,000
4,439,332
4,957,332
Year ended 31 December 2025:
Profit and total comprehensive income
-
607,356
607,356
Dividends
-
(200,000)
(200,000)
Balance at 31 December 2025
518,000
4,846,688
5,364,688
SABRE TRIAD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Sabre Triad Limited is a private company limited by shares incorporated in England and Wales. The registered office is 42 Roman Way, Longridge Road, Preston, Lancashire, PR2 5BD.

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 on the historical cost convention. The principal accounting policies adopted are set out below.

Sabre Triad Limited is a wholly owned subsidiary of Sabre Triad Holdings Limited and the results of Sabre Triad Limited are included in the consolidated financial statements of Sabre Triad Holdings Limited which are available from the registered office.

1.2
Going concern
The directors are not aware of any material uncertainties affecting the company and consider that the company will have sufficient resources to continue trading for the foreseeable future. As a result the directors have continued to adopt the going concern basis in preparing the financial statements.true
1.3
Turnover
Turnover represents amounts receivable for goods net of VAT and trade discounts.
1.4
Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and machinery
10% Straight line
Fixtures, fittings & equipment
25% Straight line

1.5
Stocks

Stock is valued at the lower of cost and net realisable value. Work in progress and finished goods are valued at selling price.

1.6
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.

1.7
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.

SABRE TRIAD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.8
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.

1.9
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. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the year 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.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2025
2024
Number
Number
Total
26
26
SABRE TRIAD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
132,622
Depreciation and impairment
At 1 January 2025
30,458
Depreciation charged in the year
13,766
At 31 December 2025
44,224
Carrying amount
At 31 December 2025
88,398
At 31 December 2024
102,164
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,199,632
1,193,296
Other debtors
322,228
40,700
1,521,860
1,233,996
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
143,216
383,929
Amounts owed to group undertakings
678,008
593,008
Corporation tax
138,953
32,684
Other taxation and social security
255,158
180,518
Other creditors
-
0
188,525
Accruals and deferred income
80,389
46,094
1,295,724
1,424,758
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
18,000
18,000
18,000
18,000
SABRE TRIAD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
6
Called up share capital
(Continued)
- 6 -
2025
2024
2025
2024
Preference share capital
Number
Number
£
£
Issued and fully paid
Redeemable preference shares of £1 each
500,000
500,000
500,000
500,000
Preference shares classified as equity
500,000
500,000
Total equity share capital
518,000
518,000
SABRE TRIAD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Operating lease commitments
As lessee

At the balance sheet date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Total commitments
155,345
239,291
8
Directors' transactions

During the year, the company operated loan accounts with the directors. At the balance sheet date £44,068 (202 4- £nil) was owed by C Chamberlain, £41,584 (202 4- £nil) was owed by M Smith and £42,025 (202 4- £nil) was owed by A Treverton.

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