SABLE TIGER LIMITED

Company Registration Number:
02578742 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

SABLE TIGER LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

SABLE TIGER LIMITED

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Investments: 3 1,745,040 387,793
Total fixed assets: 1,745,040 387,793
Current assets
Debtors:     32,506
Cash at bank and in hand: 55,001 382,591
Total current assets: 55,001 415,097
Creditors: amounts falling due within one year:   (1,347) (908,223)
Net current assets (liabilities): 53,654 (493,126)
Total assets less current liabilities: 1,798,694 (105,333)
Creditors: amounts falling due after more than one year:   (1,824,226)
Total net assets (liabilities): (25,532) (105,333)
Capital and reserves
Called up share capital: 100 100
Revaluation reserve:475,5560
Profit and loss account: (101,188) (105,433)
Shareholders funds: (25,532) (105,333)

The notes form part of these financial statements

SABLE TIGER LIMITED

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 April 2026
and signed on behalf of the board by:

Name: Mr M Findlay
Status: Director

The notes form part of these financial statements

SABLE TIGER LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation. When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income. The company recognises revenue from the following major sources: Rental income The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows: Rental income Rental income consists of the rents charged in the accounting period.

Valuation and information policy

Investment property Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss. 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. 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. 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 payments 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. Amounts 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. 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.

Other accounting policies

Employee benefits The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

SABLE TIGER LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 0 0

SABLE TIGER LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Fixed investments

Investment property 2025 £ Fair value At 1 August 2024 387,793 Additions 1,281,691 Revaluations 75,556 At 31 July 2025 1,745,040 Investment property comprises of one property. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31st July 2025 by the company directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

SABLE TIGER LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Revaluation reserve

2025
£
Balance at 01 August 2024 0
Surplus or deficit after revaluation 75,556
Balance at 31 July 2025 75,556