Sauriel Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08260235

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		1,187		-

			1,187		-
CURRENT ASSETS
Cash at bank and in hand		6,995		912

		6,995		912
Creditors: Amounts Falling Due Within One Year	4	(2,224 )		(6,393 )

NET CURRENT ASSETS (LIABILITIES)			4,771		(5,481 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,958		(5,481 )

Creditors: Amounts Falling Due After More Than One Year	5		(1,681 )		(2,424 )

NET ASSETS/(LIABILITIES)			4,277		(7,905 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			4,276		(7,906 )

SHAREHOLDERS' FUNDS			4,277		(7,905)

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Sauriel Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Samantha Scholl

Director

2 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% straight line method
Computer Equipment	33% straight line method

1.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

1.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: NIL)

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Sauriel Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

3. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2024	-	3,938	3,938
Additions	946	834	1,780

As at 30 September 2025	946	4,772	5,718

Depreciation
As at 1 October 2024	-	3,938	3,938
Provided during the period	315	278	593

As at 30 September 2025	315	4,216	4,531

Net Book Value
As at 30 September 2025	631	556	1,187

As at 1 October 2024	-	-	-

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	2,129	-
Other taxes and social security	95	-
Director's loan account	-	6,393

	2,224	6,393

5. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans (Long term liabilities - creditors > 1 year)	1,681	2,424

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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Sauriel Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	3,740	-

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