Saws (U.K.) Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 02453610

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		89,558		68,301

			89,558		68,301
CURRENT ASSETS
Stocks	5	310,138		305,411
Debtors	6	136,456		117,123
Cash at bank and in hand		434,214		553,150

		880,808		975,684
Creditors: Amounts Falling Due Within One Year	7	(498,512 )		(585,854 )

NET CURRENT ASSETS (LIABILITIES)			382,296		389,830

TOTAL ASSETS LESS CURRENT LIABILITIES			471,854		458,131

NET ASSETS			471,854		458,131

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			471,754		458,031

SHAREHOLDERS' FUNDS			471,854		458,131

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Saws (U.K.) Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 Income Statement.

On behalf of the board

Mr O Stukalov-Stone

Director

26/06/2026

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

1. General Information

Saws (U.K.) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02453610 . The registered office is Wealden Industrial Estate, Farningham Road, Crowborough, East Sussex, TN6 2JR.

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	25% on reducing balance basis
Plant & Machinery	25% on reducing balance basis
Motor Vehicles	25% on reducing balance basis
Fixtures & Fittings	25% on reducing balance basis
Computer Equipment	33% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 8)

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Saws (U.K.) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	23,777	61,385	61,012	3,742
Additions	-	-	49,490	-

As at 31 March 2026	23,777	61,385	110,502	3,742

Depreciation
As at 1 April 2025	20,233	38,886	25,312	1,637
Provided during the period	886	5,624	18,204	526

As at 31 March 2026	21,119	44,510	43,516	2,163

Net Book Value
As at 31 March 2026	2,658	16,875	66,986	1,579

As at 1 April 2025	3,544	22,499	35,700	2,105


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	16,097	166,013
Additions	-	49,490

As at 31 March 2026	16,097	215,503

Depreciation
As at 1 April 2025	11,644	97,712
Provided during the period	2,993	28,233

As at 31 March 2026	14,637	125,945

Net Book Value
As at 31 March 2026	1,460	89,558

As at 1 April 2025	4,453	68,301

5. Stocks

	2026	2025
	£	£
Stock	310,138	305,411

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Saws (U.K.) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	39,054	37,793
Prepayments and accrued income	-	19,835
Other debtors	97,402	48,995

	136,456	106,623
Due after more than one year
Amounts owed by group undertakings	-	10,500

	136,456	117,123

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	174,904	273,994
Bank loans and overdrafts	8,095	8,244
Other taxes and social security	173,514	168,058
Other creditors	88,389	98,894
Accruals and deferred income	53,610	35,408
Directors' loan accounts	-	1,256

	498,512	585,854

8. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
31 Ordinary Shares of £ 1.00 each	31	65
20 Ordinary A shares of £ 1.00 each	20	20
49 Ordinary C shares of £ 1.00 each	49	15

	100	100

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