COMPANY REGISTRATION NUMBER:
03635405
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Sable International Group Ltd |
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|
Filleted Unaudited Abridged Financial Statements |
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Sable International Group Ltd |
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Abridged Financial Statements |
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Year ended 30 September 2025
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Abridged statement of financial position |
1 |
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Notes to the abridged financial statements |
3 |
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Sable International Group Ltd |
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Abridged Statement of Financial Position |
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30 September 2025
Fixed assets
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Investments |
5 |
|
2,101,848 |
491,550 |
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|
|
|
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Current assets
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Debtors |
2,840,057 |
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1,558,107 |
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|
|
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Creditors: amounts falling due within one year |
1,641,738 |
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1,437,871 |
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------------ |
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------------ |
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Net current assets |
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1,198,319 |
120,236 |
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------------ |
--------- |
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Total assets less current liabilities |
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3,300,167 |
611,786 |
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------------ |
--------- |
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|
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Capital and reserves
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Called up share capital |
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239,828 |
232,604 |
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Share premium account |
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529,296 |
– |
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Profit and loss account |
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2,531,043 |
379,182 |
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------------ |
--------- |
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Shareholders funds |
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3,300,167 |
611,786 |
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------------ |
--------- |
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These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
For the year ending 30 September 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 abridged financial statements for the year in question in accordance with section 476
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements
.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.
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Sable International Group Ltd |
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Abridged Statement of Financial Position (continued) |
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30 September 2025
These abridged financial statements were approved by the
board of directors
and authorised for issue on
22 September 2026
, and are signed on behalf of the board by:
Company registration number:
03635405
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Sable International Group Ltd |
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Notes to the Abridged Financial Statements |
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Year ended 30 September 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5th Floor, 18 St. Swithin's Lane, London, EC4N 8AD.
2.
Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
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Goodwill |
- |
Rates varying between 28%-100% |
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If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
4.
Intangible assets
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£ |
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Cost |
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At 1 October 2024 and 30 September 2025 |
4,809,866 |
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------------ |
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Amortisation |
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At 1 October 2024 and 30 September 2025 |
4,809,866 |
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------------ |
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Carrying amount |
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At 30 September 2025 |
– |
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------------ |
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At 30 September 2024 |
– |
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------------ |
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5.
Investments
|
£ |
|
Cost |
|
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At 1 October 2024 |
491,550 |
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Additions |
624,933 |
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Revaluations |
985,365 |
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------------ |
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At 30 September 2025 |
2,101,848 |
|
------------ |
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Impairment |
|
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At 1 October 2024 and 30 September 2025 |
– |
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------------ |
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Carrying amount |
|
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At 30 September 2025 |
2,101,848 |
|
------------ |
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At 30 September 2024 |
491,550 |
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------------ |
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6.
Related party transactions
The company is controlled by Kalk Limited.