Sarac Engineering LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC362607

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		121,947		126,214

			121,947		126,214
CURRENT ASSETS
Debtors	5	234,111		213,364
Cash at bank and in hand		166,165		147,438

		400,276		360,802
Creditors: Amounts Falling Due Within One Year	6	(170,654 )		(123,971 )

NET CURRENT ASSETS (LIABILITIES)			229,622		236,831

TOTAL ASSETS LESS CURRENT LIABILITIES			351,569		363,045

NET ASSETS ATTRIBUTABLE TO MEMBERS			351,569		363,045

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		351,569		363,045

			351,569		363,045

			351,569		363,045

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			351,569		363,045

			351,569		363,045

Page 1

Page 2

Sarac Engineering LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Gary Sewell

Designated Member

1 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Sarac Engineering LLP is a limited liability partnership, incorporated in England & Wales, registered number OC362607 . The Registered Office is Unit 6, The Street Industrial Estate, Heybridge, Maldon, Essex, CM9 4XB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the LLP, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery	20% on reducing balance
Motor Vehicles	25% on reducing balance

2.4. Pensions

The LLP operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was:

	2026	2025
Office and administration	2	2
Manufacturing	8	8

	10	10

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	502,769
Additions	24,530
Disposals	(40,697 )

As at 31 March 2026	486,602

Depreciation
As at 1 April 2025	376,555
Provided during the period	24,766
Disposals	(36,666 )

As at 31 March 2026	364,655

...CONTINUED

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Page 4

Sarac Engineering LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	121,947

As at 1 April 2025	126,214

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	219,688	206,819
Other debtors	14,423	6,545

	234,111	213,364

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	108,520	55,011
Bank loans and overdrafts	5,474	6,470
Other creditors	9,699	9,078
Taxation and social security	46,961	53,412

	170,654	123,971

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