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Registered Number: 06584455
England and Wales
LE SABLIER LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Le Sablier Limited Contents Page For the year ended 31 May 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Le Sablier Limited Company Information For the year ended 31 May 2025
Directors | Mrs E Robinson Mr D Robinson
Registered Number | 06584455
Registered Office | The Lodge Teffont Evias Salisbury Wiltshire SP3 5RR
Accountants | Numeric Accounting Limited Chartered Certified Accountants Suite 1, The Portway Centre, Old Sarum Park, Old Sarum Salisbury SP4 6EB
Secretary | Mr D Robinson
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Le Sablier Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 16,503 |  | 21,473
Investments | 4 | 830,000 |  | 525,140
|  | 846,503 |  | 546,613
Current assets |  |  |
Stocks | 5 | 15,332 |  | 15,200
Debtors | 6 | 19,689 |  | 23,158
Cash at bank and in hand |  | 229,453 |  | 232,486
|  | 264,474 |  | 270,844
Creditors: amount falling due within one year | 7 | (69,606) |  | (75,547)
Net current assets |  | 194,868 |  | 195,297
Total assets less current liabilities |  | 1,041,371 |  | 741,910
Provisions for liabilities | 8 | (114,881) |  | (70,368)
Net assets |  | 926,490 |  | 671,542
Capital and reserves |  |  |
Called up share capital | 9 | 100 |  | 100
Fair Value Reserves | 10 | 564,860 |  | 260,000
Profit and loss account |  | 361,530 |  | 411,442
Shareholders' funds |  | 926,490 |  | 671,542
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 11 March 2026 and were signed on its behalf by:
------------------------------- Mr D Robinson Director | ------------------------------- Mrs E Robinson Director
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Le Sablier Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information Le Sablier Limited is a private company, limited by shares, registered in England and Wales, registration number 06584455, registration address The Lodge, Teffont Evias, Salisbury, Wiltshire, SP3 5RR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 taxation 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Investment properties Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. Stocks Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 June 2024 | 19,882 |  | 9,927 |  | 21,711 |  | 51,520
Additions | - |  | - |  | 416 |  | 416
Disposals | - |  | - |  | - |  | -
At 31 May 2025 | 19,882 |  | 9,927 |  | 22,127 |  | 51,936
Depreciation
At 01 June 2024 | 7,054 |  | 5,071 |  | 17,922 |  | 30,047
Charge for year | 3,207 |  | 1,214 |  | 965 |  | 5,386
On disposals | - |  | - |  | - |  | -
At 31 May 2025 | 10,261 |  | 6,285 |  | 18,887 |  | 35,433
Net book values
Closing balance as at 31 May 2025 | 9,621 |  | 3,642 |  | 3,240 |  | 16,503
Opening balance as at 01 June 2024 | 12,828 |  | 4,856 |  | 3,789 |  | 21,473
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 June 2024 | 525,140 |  | 525,140
Additions | - |  | -
Disposals | - |  | -
Revaluations | 304,860 |  | 304,860
At 31 May 2025 | 830,000 |  | 830,000
Fixed asset investments comprises freehold land and buildings of £830,000 (2024: £525,140) which is not depreciated. The freehold land and buildings are stated at fair value as provided by the director Mr D Robinson.
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 15,332 |  | 15,200
| 15,332 |  | 15,200
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 14,096 |  | 18,240
Prepayments & Accrued Income | 675 |  | 0
Other Debtors | 4,918 |  | 4,918
| 19,689 |  | 23,158
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 787 |  | 1,360
Corporation Tax | 10,995 |  | 25,783
PAYE & Social Security | 4,787 |  | 5,586
Accrued Expenses | 1,050 |  | 1,000
Other Creditors | 4,417 |  | 4,417
Wages & Salaries Control Account | 8,678 |  | 8,418
Directors' Current Accounts | 2,151 |  | 5,152
VAT | 36,741 |  | 23,831
| 69,606 |  | 75,547
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 114,881 |  | 70,368
| 114,881 |  | 70,368
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
10. | Fair Value Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Fair Value Reserve b/fwd | 260,000 |  | 0
Fair Value Reserve | 304,860 |  | 260,000
| 564,860 |  | 260,000
11. | Director’s loan
| Mrs E Robinson
Particulars |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Opening Balance |  | (3,145) |  | (14,707)
Advances to director |  | 3,145 |  | 14,707
Repayments by director |  | - |  | (3,145)
Closing Balance |  | - |  | (3,145)
| Mr D Robinson
Particulars |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Opening Balance |  | (2,007) |  | (2,551)
Advances to director |  | 28,837 |  | 70,753
Repayments by director |  | (28,981) |  | (70,209)
Closing Balance |  | (2,151) |  | (2,007)
12. | Dividend During the year, total dividends of £40,000 (2024 - £25,000) were paid to the directors.
13. | Prior Year Restatement In the prior year the fair value gain on investment property of £260,000 was incorrectly recognised within other comprehensive income and included within the revaluation reserve. Under FRS 102, fair value movements on investment property should be recognised in profit or loss. The comparative figures have therefore been restated to recognise the gain within profit for the year and transfer the balance from the revaluation reserve to retained earnings. This adjustment has no impact on net assets.
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