REGISTERED NUMBER: 03473627 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Sapphire Business Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Bennett

C M Bennett

SECRETARY:

C M Bennett

REGISTERED OFFICE:

Red Thorns,

Garstang By Pass Road,

Cabus

Garstang

Lancashire

PR3 1PH

REGISTERED NUMBER:

03473627 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Tangible assets

4

1,258,929

1,150,928

CURRENT ASSETS

Debtors

5

247,360

267,546

Investments

6

25

25

Cash at bank

532,144

480,202

779,529

747,773

CREDITORS

Amounts falling due within one year

7

100,010

134,236

NET CURRENT ASSETS

679,519

613,537

TOTAL ASSETS LESS CURRENT LIABILITIES

1,938,448

1,764,465

CAPITAL AND RESERVES

Called up share capital

52

52

Retained earnings

1,938,396

1,764,413

SHAREHOLDERS' FUNDS

1,938,448

1,764,465

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 13 May 2026 and were signed on its behalf by:

T Bennett - Director

C M Bennett - Director

1.	STATUTORY INFORMATION

Sapphire Business Services Limited 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.

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

-

not provided

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% 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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

1,150,711

1,104

854

1,152,669

Additions

106,435

-

1,599

108,034

At 31 December 2025

1,257,146

1,104

2,453

1,260,703

DEPRECIATION

At 1 January 2025

-

887

854

1,741

Charge for year

-

33

-

33

At 31 December 2025

-

920

854

1,774

NET BOOK VALUE

At 31 December 2025

1,257,146

184

1,599

1,258,929

At 31 December 2024

1,150,711

217

-

1,150,928

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

23,991

6,998

Other debtors

37,200

37,200

Prepayments

1,669

1,648

62,860

45,846

31.12.25

31.12.24

£

£

Amounts falling due after more than one year:

Other debtors

184,500

221,700

Aggregate amounts

247,360

267,546

6.	CURRENT ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Unlisted investments

25

25

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Corporation tax

39,900

24,025

Other creditors

3,075

2,375

Directors' current accounts

54,195

107,702

Accrued expenses

2,840

134

100,010

134,236

8.	ULTIMATE CONTROLLING PARTY