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REGISTERED NUMBER: 04325743 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

Sabre Hind Limited

Sabre Hind Limited (Registered number: 04325743)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 8

Sabre Hind Limited

COMPANY INFORMATION

for the year ended 31 March 2026

| Directors: | D Came

| Mrs N Came

| R J Came

| Secretary: | D Came

| Registered office: | 13 Church Street

| Kingsbridge

| Devon

| TQ7 1BT

| Registered number: | 04325743 (England and Wales)

| Accountants: | Websters

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

Sabre Hind Limited (Registered number: 04325743)

BALANCE SHEET

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 454,104 |  | 31,717 |  |

454,104 |  | 31,717 |  |

Current assets

Debtors | 6 | 89,396 |  | 77,676 |  |

Cash at bank | 293,006 |  | 204,602 |  |

382,402 |  | 282,278 |  |

Creditors

Amounts falling due within one year | 7 | 92,562 |  | 53,348 |  |

Net current assets | 289,840 |  | 228,930 |  |

Total assets less current liabilities | 743,944 |  | 260,647 |  |

Creditors

Amounts falling due after more than one year | 8 | 335,000 |  | - |  |

Net assets | 408,944 |  | 260,647 |  |

Capital and reserves

Called up share capital | 10 | 147,605 |  | 147,605 |  |

Retained earnings | 261,339 |  | 113,042 |  |

Shareholders' funds | 408,944 |  | 260,647 |  |

Sabre Hind Limited (Registered number: 04325743)

BALANCE SHEET - continued

31 March 2026

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 31 May 2026 and were signed on its behalf by:

D Came - Director

Sabre Hind Limited (Registered number: 04325743)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| Sabre Hind Limited 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.

| Turnover

| Turnover represents fees and commissions receivable, which are recognised as income once the policy has been placed on risk.

| Goodwill

| Goodwill is being amortised over the directors estimate of useful economic life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to wrie off each assset over their estimated useful economic life:

| Short leasehold - 10% on cost

| Fixtures and fittings - 20% on cost

| Motor vehicles - 20% reducing balance

| Freehold property - not depreciated

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & 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.

Sabre Hind Limited (Registered number: 04325743)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a statutory pension scheme and pays amounts to employee personal schemes. All employer contributions are charged to the profit and loss when incurred.

| 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.

| Provisions

| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2025 - 10 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 April 2025

| and 31 March 2026 | 408,098 |  |

| Amortisation

| At 1 April 2025

| and 31 March 2026 | 408,098 |  |

| Net book value

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

Sabre Hind Limited (Registered number: 04325743)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Short |  | and |  | Motor |

| property |  | leasehold |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 April 2025 | - |  | 12,800 |  | 110,622 |  | 33,345 |  | 156,767 |  |

| Additions | 391,701 |  | - |  | 180 |  | 52,690 |  | 444,571 |  |

| Disposals | - |  | - |  | - |  | (17,695 | ) | (17,695 | ) |

| At 31 March 2026 | 391,701 |  | 12,800 |  | 110,802 |  | 68,340 |  | 583,643 |  |

| Depreciation

| At 1 April 2025 | - |  | 12,800 |  | 94,329 |  | 17,921 |  | 125,050 |  |

| Charge for year | - |  | - |  | 5,851 |  | 7,839 |  | 13,690 |  |

| Eliminated on disposal | - |  | - |  | - |  | (9,201 | ) | (9,201 | ) |

| At 31 March 2026 | - |  | 12,800 |  | 100,180 |  | 16,559 |  | 129,539 |  |

| Net book value

| At 31 March 2026 | 391,701 |  | - |  | 10,622 |  | 51,781 |  | 454,104 |  |

| At 31 March 2025 | - |  | - |  | 16,293 |  | 15,424 |  | 31,717 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 64,039 |  | 64,384 |  |

| Prepayments and accrued income | 25,357 |  | 13,292 |  |

89,396 |  | 77,676 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other loans | 30,000 |  | - |  |

| Tax | 49,470 |  | 26,500 |  |

| Social security and other taxes | 5,896 |  | 5,703 |  |

| Other creditors | 3,061 |  | 17,110 |  |

| Directors' current accounts | 235 |  | 235 |  |

| Accrued expenses | 3,900 |  | 3,800 |  |

92,562 |  | 53,348 |  |

Sabre Hind Limited (Registered number: 04325743)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other loans - 1-2 years | 120,000 |  | - |  |

| Other loans more 5yrs instal | 215,000 |  | - |  |

335,000 |  | - |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | 215,000 |  | - |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Other loans | 365,000 |  | - |  |

| The other loans are secured on the company freehold property

10. | CALLED UP SHARE CAPITAL

| Allotted |  | Issued and fully paid |  | Nominal |  | 2026 |  | 2025 |  |

| Number: |  | Class: |  | value: |  |

| -/147504 |  | Ordinary |  | £1 |  | - |  | 147,504 |  |

| 100 |  | Ordinary "A" |  | £1 |  | 100 |  | 100 |  |

| 1 |  | Ordinary"B" |  | £1 |  | 1 |  | 1 |  |

| 29501/- |  | Ordinary "C" |  | £1 |  | 29,501 |  | - |  |

| 14750/- |  | Ordinary "D" |  | £1 |  | 14,750 |  | - |  |

| 44251/- |  | Ordinary "E" |  | £1 |  | 44,251 |  | - |  |

| 59002/- |  | Ordinary "F" |  | £1 |  | 59,002 |  | - |  |

|  | 147,605 |  | 147,605 |  |

| The ordinary C, D, Eand F shares have full voting rights and return of capital on a winding up. The ordinary "A" and "B" shares carry no voting rights and no rights to capital wnding up.

11. | RELATED PARTY DISCLOSURES

| At the balance sheet date Mr D and Mrs N Came were owed £365,000 in respect of an outstanding loan . This loan is interest free and payable by instalments of £2,500 per month.

Sabre Hind Limited (Registered number: 04325743)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

12. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the director and his family members.