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Company Registration No. 12240724 (England and Wales)
SAPPHIRE CARDS LTD Unaudited accounts for the year ended 31 October 2025
SAPPHIRE CARDS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SAPPHIRE CARDS LTD Company Information for the year ended 31 October 2025
Director
Louisa Burfoot
Company Number
12240724 (England and Wales)
Registered Office
4 PALLISTER ROAD CLACTON ON SEA ESSEX CO15 1PQ UNITED KINGDOM
Accountants
IDS Accountants Ltd 4 Pallister Road Clacton On Sea Essex CO15 1PQ
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SAPPHIRE CARDS LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
379 
506 
Current assets
Inventories
5,200 
3,500 
Debtors
5
9,164 
- 
Cash at bank and in hand
10,176 
19,153 
24,540 
22,653 
Creditors: amounts falling due within one year
6
(1,899)
(318)
Net current assets
22,641 
22,335 
Net assets
23,020 
22,841 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
22,920 
22,741 
Shareholders' funds
23,020 
22,841 
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 July 2026 and were signed on its behalf by
Louisa Burfoot Director Company Registration No. 12240724
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SAPPHIRE CARDS LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
SAPPHIRE CARDS LTD is a private company, limited by shares, registered in England and Wales, registration number 12240724. The registered office is 4 PALLISTER ROAD, CLACTON ON SEA, ESSEX, CO15 1PQ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Staright Line
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 November 2024
1,600 
At 31 October 2025
1,600 
Depreciation
At 1 November 2024
1,094 
Charge for the year
127 
At 31 October 2025
1,221 
Net book value
At 31 October 2025
379 
At 31 October 2024
506 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
9,164 
- 
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SAPPHIRE CARDS LTD Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
654 
- 
Taxes and social security
1,245 
3,047 
Loans from directors
- 
(3,729)
Accruals
- 
1,000 
1,899 
318 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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