Company registration number 06088207 (England and Wales)
SAC & CO ENGINEERING DESIGN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
SAC & CO ENGINEERING DESIGN LIMITED
COMPANY INFORMATION
Directors
Mr S A Charlton
Miss C Eason
Company number
06088207
Registered office
No 4 Red Hill Court
The Paddock
Old
Northamptonshire
NN6 9QR
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Business address
Cavans Way
Binley
Coventry
CV3 2SF
Bankers
Lloyds Bank Plc
1 Legg Street
Chelmsford
Essex
CM1 1JS
SAC & CO ENGINEERING DESIGN LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
SAC & CO ENGINEERING DESIGN LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SAC & CO ENGINEERING DESIGN LIMITED FOR THE YEAR ENDED 28 FEBRUARY 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SAC & Co Engineering Design Limited for the year ended 28 February 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of SAC & Co Engineering Design Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of SAC & Co Engineering Design Limited and state those matters that we have agreed to state to the b oard of d irectors of SAC & Co Engineering Design Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SAC & Co Engineering Design Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that SAC & Co Engineering Design Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of SAC & Co Engineering Design Limited. You consider that SAC & Co Engineering Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of SAC & Co Engineering Design Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
24 July 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
SAC & CO ENGINEERING DESIGN LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
2,145
2,145
Tangible assets
4
281,688
294,028
283,833
296,173
Current assets
Debtors
5
270,130
242,759
Cash at bank and in hand
54,077
55,171
324,207
297,930
Creditors: amounts falling due within one year
6
(565,818)
(387,560)
Net current liabilities
(241,611)
(89,630)
Total assets less current liabilities
42,222
206,543
Creditors: amounts falling due after more than one year
7
-
0
(12,500)
Net assets
42,222
194,043
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
42,122
193,943
Total equity
42,222
194,043

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

SAC & CO ENGINEERING DESIGN LIMITED
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2026
28 February 2026
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 24 July 2026 and are signed on its behalf by:
Mr S A Charlton
Miss C Eason
Director
Director
Company registration number 06088207 (England and Wales)
SAC & CO ENGINEERING DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 4 -
1
Accounting policies
Company information

SAC & Co Engineering Design Limited is a private company limited by shares incorporated in England and Wales. The registered office is No 4 Red Hill Court, The Paddock, Old, Northamptonshire, NN6 9QR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Registration mark
Nil
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Nil
Plant and equipment
20% on reducing balance
Fixtures and fittings
25% on cost
Computer equipment
25% on cost
Motor vehicles
25% on reducing balance
SAC & CO ENGINEERING DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 5 -

No depreciation is provided on leasehold improvements. This treatment may be a departure from the requirements of Companies Act 2006 concerning depreciation of fixed assets, however, the company follows a program of regular refurbishment and maintenance of its properties, which includes the reinstatement of the fabric of the buildings where necessary in order to maintain them to a high standard. Accordingly, in the opinion of the directors, any element of depreciation would be immaterial and no provision has been made, as the residual value would be in excess of cost.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

SAC & CO ENGINEERING DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Intangible fixed assets
Registration mark
£
Cost
At 1 March 2025 and 28 February 2026
2,145
Amortisation and impairment
At 1 March 2025 and 28 February 2026
-
0
Carrying amount
At 28 February 2026
2,145
At 28 February 2025
2,145
4
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 March 2025 and 28 February 2026
236,767
224,479
20,954
73,609
35,133
590,942
Depreciation and impairment
At 1 March 2025
-
0
173,046
20,954
70,768
32,146
296,914
Depreciation charged in the year
-
0
10,287
-
0
1,306
747
12,340
At 28 February 2026
-
0
183,333
20,954
72,074
32,893
309,254
Carrying amount
At 28 February 2026
236,767
41,146
-
0
1,535
2,240
281,688
At 28 February 2025
236,767
51,433
-
0
2,841
2,987
294,028
SAC & CO ENGINEERING DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 7 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
171,298
201,495
Other debtors
21,125
41,125
192,423
242,620
Deferred tax asset
77,707
139
270,130
242,759
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
14,694
50,000
Trade creditors
118,157
84
Amounts owed to group undertakings
292,475
322,511
Taxation and social security
137,397
323
Other creditors
3,095
14,642
565,818
387,560
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
12,500
8
Secured debts
The following secured debts are included within creditors:
2026
2025
£
£
Hire purchase contracts
-
460
Bank loans
14,694
62,500
14,694
62,960
Hire purchase contracts are secured against the assets to which they relate.
Bank loans are secured by way of a government-backed guarantee.
SAC & CO ENGINEERING DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 8 -
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
10
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Within one year
123,215
94,408
Between two and five years
240,458
336,767
363,673
431,175
11
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12
Control

Ultimate parent company

The ultimate parent company is SAC & Co Group Holdings Limited, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr S A Charlton, by virtue of his controlling interest in the ultimate parent company.

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