REGISTERED NUMBER: 09411662 (England and Wales)

SAPPHIRE SALES CONSULTANCY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

S K Offer

G L Offer

SECRETARY:

REGISTERED OFFICE:

Suite D, Astor House

282 Lichfield Road

Four Oaks

Sutton Coldfield

West Midlands

B74 2UG

REGISTERED NUMBER:

09411662 (England and Wales)

ACCOUNTANTS:

Four Oaks Taxation & Accounting Services Limited

Suite D, Astor House

282 Lichfield Road

Four Oaks

Sutton Coldfield

West Midlands

B74 2UG

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on pages two to four and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Four Oaks Taxation & Accounting Services Limited

Suite D, Astor House

282 Lichfield Road

Four Oaks

Sutton Coldfield

West Midlands

B74 2UG

6 May 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

178,310

34,941

178,310

34,941

CURRENT ASSETS

Stocks

26,000

44,000

Debtors

6

85,486

53,417

Cash at bank

1,134

2,713

112,620

100,130

CREDITORS

Amounts falling due within one year

7

160,488

81,682

NET CURRENT (LIABILITIES)/ASSETS

(47,868

)

18,448

TOTAL ASSETS LESS CURRENT LIABILITIES

130,442

53,389

CREDITORS

Amounts falling due after more than one year

8

54,754

52,132

NET ASSETS

75,688

1,257

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

75,101

-

Retained earnings

487

1,157

75,688

1,257

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

G L Offer - Director

1.	STATUTORY INFORMATION

Sapphire Sales Consultancy Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

and 31 January 2026

2,363

AMORTISATION

At 1 February 2025

and 31 January 2026

2,363

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 February 2025

2,662

73,350

76,012

Additions

-

58,614

58,614

Disposals

-

(36,504

)

(36,504

)

Revaluations

-

125,101

125,101

At 31 January 2026

2,662

220,561

223,223

DEPRECIATION

At 1 February 2025

2,662

38,409

41,071

Charge for year

-

19,813

19,813

Eliminated on disposal

-

(15,971

)

(15,971

)

At 31 January 2026

2,662

42,251

44,913

NET BOOK VALUE

At 31 January 2026

-

178,310

178,310

At 31 January 2025

-

34,941

34,941

Cost or valuation at 31 January 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

2,662

220,561

223,223

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

At 1 February 2025

63,249

Additions

49,811

Disposals

(36,504

)

At 31 January 2026

76,556

DEPRECIATION

At 1 February 2025

31,434

Charge for year

15,273

Eliminated on disposal

(15,971

)

At 31 January 2026

30,736

NET BOOK VALUE

At 31 January 2026

45,820

At 31 January 2025

31,815

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,078

401

Other debtors

83,408

53,016

85,486

53,417

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,962

6,195

Hire purchase contracts

9,050

9,633

Trade creditors

61,234

55,214

Taxation and social security

4,732

8,337

Other creditors

79,510

2,303

160,488

81,682

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

7,090

12,000

Hire purchase contracts

47,664

40,132

54,754

52,132

9.

RESERVES

Revaluation

reserve

£

Bonus share issue

75,101

At 31 January 2026

75,101