SAPPHIRE GROUP ENGLAND LTD

SAPPHIRE GROUP ENGLAND LTD
Contents Page
For the year ended 31 August 2025

Balance Sheet	1
Notes to the Financial Statements	2

Registered Number: 15075670 SAPPHIRE GROUP ENGLAND LTD
Balance Sheet
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets (Franchise Fee)	3	8,750	-
		8,750	-
Current assets
Debtors		-	100
Cash at bank and in hand		150	-
		150	100
Creditors: amount falling due within one year		(1,012)	(350)
Net current assets		(862)	(250)

Total assets less current liabilities		7,888	(250)
Creditors: amount falling due after more than one year		(8,900)	-
Net assets		(1,012)	(250)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(1,112)	(350)
Shareholders' funds		(1,012)	(250)

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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

The financial statements were approved by the board of directors on 29 May 2026 and were signed on its behalf by:

-------------------------------
Sandeep Kumar Yadala
Director

1

SAPPHIRE GROUP ENGLAND LTD
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

SAPPHIRE GROUP ENGLAND LTD is a private company, limited by shares, registered in England and Wales, registration number 15075670, registration address 795 Ormskirk Road, Wigan, WN5 8HE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Franchise Fees
Franchise Fees is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of years.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Intangible fixed assets (Franchise Fee)

Cost	Other	Total
	£	£
At 01 September 2024	-	-
Additions	8,750	8,750
Disposals	-	-
At 31 August 2025	8,750	8,750
Amortisation
At 01 September 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 August 2025	-	-
Net book values
At 31 August 2025	8,750	8,750
At 31 August 2024	-	-

4.

Share Capital

Authorised
100 Ordinary shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

2

Registered Number: 15075670
England and Wales
SAPPHIRE GROUP ENGLAND LTD

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025