Sabar Wise Limited

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

Registered number: 08272775

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		627,793		627,793

			627,793		627,793
CURRENT ASSETS
Debtors	5	5,857		5,858
Cash at bank and in hand		6,891		16,604

		12,748		22,462
Creditors: Amounts Falling Due Within One Year	6	(10,961 )		(19,066 )

NET CURRENT ASSETS (LIABILITIES)			1,787		3,396

TOTAL ASSETS LESS CURRENT LIABILITIES			629,580		631,189

Creditors: Amounts Falling Due After More Than One Year	7		(125,727 )		(141,827 )

NET ASSETS			503,853		489,362

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			503,753		489,262

SHAREHOLDERS' FUNDS			503,853		489,362

Page 1

Page 2

Sabar Wise Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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

Dr Sharnjit Kaur Dosanjh

Director

26 May 2026

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

1. General Information

Sabar Wise Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08272775 . The registered office is Acton Vale Dental, 179-181 The Vale, London, Greater London, W3 7RW.

2. Accounting Policies

2.1. 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.

2.2. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Freehold

Non depreciable asset

2.4. Taxation

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

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 years 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

Page 3

Page 4

Sabar Wise Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 November 2024	627,793

As at 31 October 2025	627,793

Net Book Value
As at 31 October 2025	627,793

As at 1 November 2024	627,793

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	5,857	5,858

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	10,961	11,143
Taxation and social security	-	7,923

	10,961	19,066

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

	2025	2024
	£	£
Bank loans	125,727	141,827

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 4

Page 5

Sabar Wise Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

9. Related Party Transactions

Dr.Sharanjit Kaur Dosanjh

Director as well as shareholder of the company

As on 31st October 2025, Director's current Account balance is of £1,146.90

Dr Kuljit Kaur Johal

Director as well as shareholder of the company

As on 31st October 2025, Director's current Account balance is of £1,1414.30

Cedars Trading Limited

(Company associated with the directors), Also SabarWise Limited holds 100 shares of Cedars Trading Limited

At the balance sheet date, the amount due from Cedars Trading Limited was £30,500.00.Dividend income from the same was issued. So as on date balance due was Nil.

Page 5