SAYER HAMILTON LIMITED - Filleted accounts

Registered number

08021191

SAYER HAMILTON LIMITED

Filleted Accounts

31 August 2025

SAYER HAMILTON LIMITED
Registered number:		08021191
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		23,047			23,979

Current assets
Debtors	5	13,311			22,291
Cash at bank and in hand		72,392			60,692
		85,703			82,983

Creditors: amounts falling due within one year	6	(28,871)			(26,986)

Net current assets			56,832			55,997

Total assets less current liabilities			79,879			79,976

Creditors: amounts falling due after more than one year	7		(65)			(235)

Provisions for liabilities			-			(122)


Net assets			79,814			79,619

Capital and reserves
Called up share capital			100			100
Profit and loss account			79,714			79,519

Shareholder's funds			79,814			79,619

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms E Gardner
Director
Approved by the board on 2 April 2026

SAYER HAMILTON LIMITED
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% straight line method

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 September 2024					20,000
	At 31 August 2025					20,000

	Amortisation
	At 1 September 2024					20,000
	At 31 August 2025					20,000

	Net book value
	At 31 August 2025					-



4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 September 2024	22,229		35,169		57,398
	Additions	-		227		227
	At 31 August 2025	22,229		35,396		57,625

	Depreciation
	At 1 September 2024	-		33,419		33,419
	Charge for the year	-		1,159		1,159
	At 31 August 2025	-		34,578		34,578

	Net book value
	At 31 August 2025	22,229		818		23,047
	At 31 August 2024	22,229		1,750		23,979


5	Debtors			2025		2024
£					£

	Trade debtors			13,311		22,291


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			4,917		8,693
	Taxation and social security costs			20,766		15,515
	Other creditors			3,188		2,778
				28,871		26,986


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Other creditors			65		235


8	Other information

	SAYER HAMILTON LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	c/o Heaton Accountancy Services Ltd
	113 Treen Road
	Tyldesley
	Greater Manchester
	M29 7HB

9	Related party balances

	Included within other creditors, amounts falling due after more than one year are amounts owed
	to director Mrs E Clift of £65 (2024: £235).
	There are no fixed repayment terms and no interest is charged on this balance.