REGISTERED NUMBER: 10652787 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Sausage And Gobbler Productions Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

2,380

3,551

Tangible assets

5

916

1,218

3,296

4,769

CURRENT ASSETS

Debtors

6

34,875

49,282

Cash at bank and in hand

6,545

32,770

41,420

82,052

CREDITORS

Amounts falling due within one year

7

170,171

222,760

NET CURRENT LIABILITIES

(128,751

)

(140,708

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(125,455

)

(135,939

)

CREDITORS

Amounts falling due after more than one year

8

23,961

27,361

NET LIABILITIES

(149,416

)

(163,300

)

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

(149,616

)

(163,500

)

SHAREHOLDERS' FUNDS

(149,416

)

(163,300

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr D O T Nye - Director

1.	STATUTORY INFORMATION

Sausage And Gobbler Productions 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:

10652787

Registered office:

Unit 1 The Cam Centre

Wilbury Way

Hitchin

Hertfordshire

SG4 0TW

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.

Going concern

The directors will continue to support the company financially for the foreseeable future. On this basis they believe it is appropriate to prepare these accounts on a going concern basis.

Turnover

Revenue is recognised to the extent that it is s probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Revenue from sale of goods is recognised when all of the following conditions are satisfied:

The company has transferred the significant risks and rewards of ownership the the buyer;

The company retains neither continuing managerial involvement the the degree usually associated with ownership nor effective control over the goods sold;

The amount of revenue can be measured reliably;

It is probable that the company will receive the consideration due under the transaction; and

The costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

The amount of revenue can be measured reliably;

It is probable that the company will receive the consideration due under the contract;

The stage of completion of the contract at the end of the reporting period can be measured reliably; and

The costs incurred and the costs to complete the contract can be measured reliably.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 September 2024

and 31 August 2025

7,985

AMORTISATION

At 1 September 2024

4,434

Amortisation for year

1,171

At 31 August 2025

5,605

NET BOOK VALUE

At 31 August 2025

2,380

At 31 August 2024

3,551

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 September 2024

2,849

1,897

4,746

Additions

-

498

498

At 31 August 2025

2,849

2,395

5,244

DEPRECIATION

At 1 September 2024

2,048

1,480

3,528

Charge for year

615

185

800

At 31 August 2025

2,663

1,665

4,328

NET BOOK VALUE

At 31 August 2025

186

730

916

At 31 August 2024

801

417

1,218

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,198

Other debtors

34,875

46,084

34,875

49,282

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,400

2,400

Trade creditors

6,420

34,666

Other creditors

161,351

185,694

170,171

222,760

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,961

27,361

9.	FINANCIAL INSTRUMENTS

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

1

200

200

11.	RELATED PARTY DISCLOSURES

Included within creditors amounts falling due within one year is an amount of £94,930 (2024: £118,530) payable to the directors of the company. This balance is repayable on demand and free of interest.

Also within creditors amounts falling due within one year is an amount of £57,810 (2024: £57,810) payable to connected undertakings. This balance is repayable on demand and free of interest.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr M Watts and Mr D Nye as they both own 50% of the company's shareholdings each.