REGISTERED NUMBER: 06996406 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Sadler Brown Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Harmieson

REGISTERED OFFICE:

4 Airview Park

Woolsington

Newcastle Upon Tyne

Tyne and Wear

NE13 8BR

REGISTERED NUMBER:

06996406 (England and Wales)

ACCOUNTANTS:

Inspire Chartered Accountants

6 Queens Court

Third Avenue

Team Valley

Gateshead

Tyne and Wear

NE11 0BU

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

2,298

3,077

2,298

3,077

CURRENT ASSETS

Debtors

7

108,161

85,209

CREDITORS

Amounts falling due within one year

8

196,693

171,199

NET CURRENT LIABILITIES

(88,532

)

(85,990

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(86,234

)

(82,913

)

CREDITORS

Amounts falling due after more than one year

9

-

18,217

NET LIABILITIES

(86,234

)

(101,130

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(86,434

)

(101,330

)

SHAREHOLDERS' FUNDS

(86,234

)

(101,130

)

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 July 2026 and were signed by:

A Harmieson - Director

1.	STATUTORY INFORMATION

Sadler Brown 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis which assumes that the company will continue to trade for the foreseeable future. In order to do so it relies on the continued support of its creditors, bankers and other lenders. Should the company no longer receive such support, fixed assets will need to be reclassified as current assets and long term liabilities as current liabilities. Provisions would be required to reduce assets to their recoverable amount and to provide for any further liabilities that may arise.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

In respect of long-term contracts and contracts for on-going services, turnover includes the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance and 15% on cost

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

160,000

AMORTISATION

At 1 April 2025

and 31 March 2026

160,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

1,825

25,756

27,581

DEPRECIATION

At 1 April 2025

1,651

22,853

24,504

Charge for year

43

736

779

At 31 March 2026

1,694

23,589

25,283

NET BOOK VALUE

At 31 March 2026

131

2,167

2,298

At 31 March 2025

174

2,903

3,077

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

16,447

13,197

Amounts owed by group undertakings

69,790

36,750

Amounts recoverable on contract

-

24,250

Other debtors

21,924

11,012

108,161

85,209

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

36,573

44,108

Trade creditors

-

7,863

Taxation and social security

46,527

46,463

Other creditors

113,593

72,765

196,693

171,199

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

2,736

Other creditors

-

15,481

-

18,217

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank overdrafts

33,837

34,108

Other loans

5,575

23,374

39,412

57,482

The company bank account has an overdraft facility of £35,000 at the year end. Personal guarantees have been given as security from the directors.

The directors have provided personal guarantees for the amount owed in other loans.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

A Harmieson

Balance outstanding at start of year

-

5,946

Amounts advanced

9,999

-

Amounts repaid

-

(5,946

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,999

-