Sapphire Consultancy Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06249098 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

SAPPHIRE CONSULTANCY LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

27,569

40,666

Investments

5

125,824

Investment property

6

89,588

242,981

256,078

CURRENT ASSETS

Debtors

7

167,249

156,549

Cash at bank

4,171

2,487

171,420

159,036

CREDITORS

Amounts falling due within one year

8

35,508

41,154

NET CURRENT ASSETS

135,912

117,882

TOTAL ASSETS LESS CURRENT
LIABILITIES

378,893

373,960

CREDITORS

Amounts falling due after more than one year

9

(63,839

)

(63,839

)

PROVISIONS FOR LIABILITIES

10

(1,032

)

(1,377

)

NET ASSETS

314,022

308,744

CAPITAL AND RESERVES

Called up share capital

11

400

Retained earnings

313,622

308,344

SHAREHOLDERS' FUNDS

314,022

308,744

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

Miss T Itabor - Director

1.	STATUTORY INFORMATION

Sapphire Consultancy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06249098

Registered office:

5 Bolingbroke Place

Higham Ferrers

Rushden

Northamptonshire

NN10 8BF

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.

TANGIBLE FIXED ASSETS

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

Short leasehold

-

20% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

Cost

At 1 August 2024

and 31 July 2025

58,600

2,396

15,652

76,648

Depreciation

At 1 August 2024

23,440

897

11,645

35,982

Charge for year

11,720

375

1,002

13,097

At 31 July 2025

35,160

1,272

12,647

49,079

Net book value

At 31 July 2025

23,440

1,124

3,005

27,569

At 31 July 2024

35,160

1,499

4,007

40,666

5.	FIXED ASSET INVESTMENTS

Other

investments

£

Cost

At 1 August 2024

and 31 July 2025

125,824

Net book value

At 31 July 2025

125,824

At 31 July 2024

125,824

6.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 August 2024

and 31 July 2025

89,588

Net book value

At 31 July 2025

89,588

At 31 July 2024

89,588

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

167,249

156,549

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Taxation and social security

32,964

23,700

Other creditors

2,544

17,454

35,508

41,154

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

63,839

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

1,032

1,377

Deferred

tax

£

Balance at 1 August 2024

1,377

Provided during year

(345

)

Balance at 31 July 2025

1,032

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

300

Ordinary

1

300

100

B Ordinary

1

100

400