Sabre Hind Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04325743 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

Sabre Hind Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

8

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

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

Retained earnings

261,339

113,042

Shareholders' funds

408,944

260,647

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

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.

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

-

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

Accrued expenses

3,900

3,800

92,562

53,348

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

1

Ordinary"B"

£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

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.

12.	ULTIMATE CONTROLLING PARTY

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