Registration number: 02677490

Sabre Dies Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 9

Sabre Dies Limited

Company Information

Directors

Mr N Leath Mr J Adlam

Registered office

6 Northumberland Court Dukes Park Industrial Estate Chelmsford Essex CM2 6UW

Accountants

DJM Accountants & Consultancy Limited 71-75 Shelton Street Covent Garden London WC2H 9JQ

Sabre Dies Limited

(Registration number: 02677490)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	852,301	635,068
Tangible assets	5	631,058	709,575
		1,483,359	1,344,643
Current assets
Stocks	6	83,006	121,171
Debtors		1,160,279	1,324,784
Cash at bank and in hand		121,536	7,695
		1,364,821	1,453,650
Prepayments and accrued income		542,128	542,269
Creditors: Amounts falling due within one year		(1,269,186)	(1,299,039)
Net current assets		637,763	696,880
Total assets less current liabilities		2,121,122	2,041,523
Creditors: Amounts falling due after more than one year		(344,403)	(239,702)
Accruals and deferred income		(96,938)	(258,486)
Net assets		1,679,781	1,543,335
Capital and reserves
Called up share capital	7	250	250
Revaluation reserve		250,000	250,000
Retained earnings		1,429,531	1,293,085
Shareholders' funds		1,679,781	1,543,335

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Sabre Dies Limited

(Registration number: 02677490)
Abridged Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 1 September 2026 and signed on its behalf by:
 

......................................... Mr N Leath Director

......................................... Mr J Adlam Director

Sabre Dies Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
6 Northumberland Court
Dukes Park Industrial Estate
Chelmsford
Essex
CM2 6UW
England

These financial statements were authorised for issue by the Board on 1 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Sabre Dies Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Sabre Dies Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Leases

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

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 42 (2024 - 41).

Sabre Dies Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Total £
Cost or valuation
At 1 January 2025	850,452
Additions acquired separately	300,340
At 31 December 2025	1,150,792
Amortisation
At 1 January 2025	215,384
Amortisation charge	83,107
At 31 December 2025	298,491
Carrying amount
At 31 December 2025	852,301
At 31 December 2024	635,068

5	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £
Cost or valuation
At 1 January 2025	281,866	46,309	1,405,846	30,170
Additions	-	4,595	10,678	-
At 31 December 2025	281,866	50,904	1,416,524	30,170
Depreciation
At 1 January 2025	-	36,109	996,106	22,401
Charge for the year	-	5,035	80,986	7,769
At 31 December 2025	-	41,144	1,077,092	30,170
Carrying amount
At 31 December 2025	281,866	9,760	339,432	-
At 31 December 2024	281,866	10,200	409,740	7,769

Sabre Dies Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

	Total £
Cost or valuation
At 1 January 2025	1,764,191
Additions	15,273
At 31 December 2025	1,779,464
Depreciation
At 1 January 2025	1,054,616
Charge for the year	93,790
At 31 December 2025	1,148,406
Carrying amount
At 31 December 2025	631,058
At 31 December 2024	709,575

Included within the net book value of land and buildings above is £281,866 (2024 - £281,866) in respect of freehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Work in progress	83,006	121,171

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	250	250	250	250

8

Dividends

		2025		2024
		£		£
Interim dividend of £Nil (2024 - £5,815.044) per ordinary share		-		1,453,761

9	Related party transactions

Sabre Dies Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	59,150	59,150
Contributions paid to money purchase schemes	15,000	15,540
	74,150	74,690

10	Parent and ultimate parent undertaking

The company's immediate parent is Laserline Limited, incorporated in England.

 The ultimate controlling party is N Leath and J Adlam..