COMPANY REGISTRATION NUMBER:
12312430
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SAPPHIRE PROJECTS & COLLECTIONS LIMITED |
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FILLETED UNAUDITED FINANCIAL STATEMENTS |
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SAPPHIRE PROJECTS & COLLECTIONS LIMITED |
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REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF
SAPPHIRE PROJECTS & COLLECTIONS LIMITED |
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YEAR ENDED 31 DECEMBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sapphire Projects & Collections Limited for the year ended 31 December 2025, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
LANGARD LIFFORD HALL LIMITED
Accountants and Registered Auditors
Lifford Hall
Lifford Lane
Kings Norton
Birmingham
B30 3JN
2 June 2026
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SAPPHIRE PROJECTS & COLLECTIONS LIMITED |
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STATEMENT OF FINANCIAL POSITION |
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31 December 2025
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2025 |
2024 |
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£ |
£ |
£ |
£ |
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Current assets |
151 |
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170 |
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Prepayments and accrued income |
1,941 |
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– |
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------------ |
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------------ |
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2,092 |
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170 |
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Creditors: amounts falling due within one year |
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1,891 |
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1,244 |
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------------ |
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Net current assets/(liabilities) |
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201 |
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(
1,074) |
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------------ |
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------------ |
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Total assets less current liabilities |
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201 |
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(
1,074) |
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Accruals and deferred income |
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200 |
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200 |
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------------ |
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1 |
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(1,274) |
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------------ |
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------------ |
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Capital and reserves |
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1 |
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(
1,274) |
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------------ |
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Notes to the Financial Statements
1.
Director's Advances, Credits and Guarantees
Amounts owed to the director at the year end are shown within creditors and totalled £1,891 (2024:£1,238).
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
2 June 2026
, and are signed on behalf of the board by:
Company registration number:
12312430
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 42b The Broad Walk, Imperial Square, Cheltenham, Gloucestershire, GL50 1QG, United Kingdom.