Sager & Wilde Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Sager & Wilde Ltd For The Year Ended 19 April 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Sager & Wilde Ltd which comprise the Profit and Loss Account, 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Sager & Wilde Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Sager & Wilde Ltd and state those matters that we have agreed to state to the director of Sager & Wilde Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sager & Wilde Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Sager & Wilde Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Sager & Wilde Ltd . You consider that Sager & Wilde Ltd 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 accounts of Sager & Wilde Ltd . 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 financial statements.

Robert Fiford FCCA

01/09/2026

dines Accountancy Limited

ACCA

Edinburgh House

170 Kennington Lane

London

SE11 5DP

Page 1

Page 2

Sager & Wilde Ltd

Balance Sheet

As At 19 April 2026

Balance Sheet

Registered number: 08506610

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,151		25,495
Investments	5		4		124

			21,155		25,619
CURRENT ASSETS
Stocks	6	44,525		40,483
Debtors	7	376,026		351,396
Cash at bank and in hand		12,921		14,571

		433,472		406,450
Creditors: Amounts Falling Due Within One Year	8	(444,774 )		(391,687 )

NET CURRENT ASSETS (LIABILITIES)			(11,302 )		14,763

TOTAL ASSETS LESS CURRENT LIABILITIES			9,853		40,382

Creditors: Amounts Falling Due After More Than One Year	9		(106,270 )		(139,262 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,895 )		(3,828 )

NET LIABILITIES			(99,312 )		(102,708 )

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(99,314 )		(102,710 )

SHAREHOLDERS' FUNDS			(99,312)		(102,708)

Page 2

Page 3

Sager & Wilde Ltd

Balance Sheet (continued)

As At 19 April 2026

For the year ending 19 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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

Mr M Sager

Director

01/09/2026

The notes on pages 4 to 7 form part of these financial statements.

Page 3

Page 4

Sager & Wilde Ltd

Notes to the Financial Statements

For The Year Ended 19 April 2026

Notes to the Financial Statements

1. General Information

Sager & Wilde Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08506610 . The registered office is 193 Hackney Road, London, E2 8JL.

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. Going Concern Disclosure

Although the balance sheet shows net liabilities of £99,312, the company has traded profitably and generated positive operating cash flows in recent years. Having reviewed forecasts for a period of at least twelve months from the date of approval of these financial statements, the directors are satisfied that the company will be able to meet its obligations as they fall due, and the financial statements have accordingly been prepared on the going concern basis.

2.3. 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.

2.4. 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:

Leasehold Improvements	8 years straight line
Plant & Machinery	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.5. 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.

Page 4

Page 5

Sager & Wilde Ltd

Notes to the Financial Statements (continued)

For The Year Ended 19 April 2026

2.6. 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: 9 (2025: 11)

4. Tangible Assets

	Land & Property
	Leasehold Improvements	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 21 April 2025	12,247	5,941	91,838	67,951	177,977
Additions	-	508	1,059	158	1,725

As at 19 April 2026	12,247	6,449	92,897	68,109	179,702

Depreciation
As at 21 April 2025	4,593	2,193	86,887	58,809	152,482
Provided during the period	1,531	1,010	1,243	2,285	6,069

As at 19 April 2026	6,124	3,203	88,130	61,094	158,551

Net Book Value
As at 19 April 2026	6,123	3,246	4,767	7,015	21,151

As at 21 April 2025	7,654	3,748	4,951	9,142	25,495

Page 5

Page 6

Sager & Wilde Ltd

Notes to the Financial Statements (continued)

For The Year Ended 19 April 2026

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 21 April 2025	124
Disposals	(120 )

As at 19 April 2026	4

Provision
As at 21 April 2025	-

As at 19 April 2026	-

Net Book Value
As at 19 April 2026	4

As at 21 April 2025	124

6. Stocks

	2026	2025
	£	£
Stock	44,525	40,483

7. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	24,379	18,709
Other debtors	10,741	9,546
Amounts owed by group undertakings	340,906	323,141

	376,026	351,396

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	56,622	26,210
Bank loans and overdrafts	33,683	33,973
Corporation tax	1,563	19,904
Other taxes and social security	5,248	12,887
VAT	21,463	27,684
Other creditors	123,821	142,958
Accruals and deferred income	4,834	3,701
Director's loan account	72,334	101,137
Amounts owed to group undertakings	125,206	23,233

	444,774	391,687

Page 6

Page 7

Sager & Wilde Ltd

Notes to the Financial Statements (continued)

For The Year Ended 19 April 2026

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

	2026	2025
	£	£
Bank loans	106,270	139,262

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	46,667	46,667
Later than one year and not later than five years	186,667	186,667
Later than five years	336,274	382,941

	569,608	616,275

Page 7