REGISTERED NUMBER: 07508051 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DR SAUER & PARTNERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G M Skalla

B J Lyons

T Schwind

A Feiersinger

SECRETARY:

E Barnes

REGISTERED OFFICE:

Ground Floor

Egerton House

68 Baker Street

Weybridge

Surrey

KT13 8AL

REGISTERED NUMBER:

07508051 (England and Wales)

AUDITORS:

RJP LLP

Chartered Certified Accountants &

Statutory Auditors

Ground Floor

Egerton House

68 Baker Street

Weybridge

Surrey

KT13 8AL

FIXED ASSETS

Tangible assets

4

38,739

38,586

CURRENT ASSETS

Debtors

5

787,612

1,541,953

Cash at bank and in hand

2,429,666

1,809,193

3,217,278

3,351,146

CREDITORS

Amounts falling due within one year

6

596,118

672,409

NET CURRENT ASSETS

2,621,160

2,678,737

TOTAL ASSETS LESS CURRENT LIABILITIES

2,659,899

2,717,323

PROVISIONS FOR LIABILITIES

7

6,494

6,145

NET ASSETS

2,653,405

2,711,178

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

2,653,404

2,711,177

SHAREHOLDERS' FUNDS

2,653,405

2,711,178

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

B J Lyons - Director

1.	STATUTORY INFORMATION

Dr Sauer & Partners Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

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.

Turnover and revenue recognition

Turnover represents net invoiced sales of tunnelling consultancy services, excluding Value Added Tax.

Revenue is recognised in the period in which services are provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on cost

Current and deferred taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

208,398

Additions

17,013

At 31 December 2025

225,411

DEPRECIATION

At 1 January 2025

169,812

Charge for year

16,860

At 31 December 2025

186,672

NET BOOK VALUE

At 31 December 2025

38,739

At 31 December 2024

38,586

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

231,999

299,206

Amounts owed by group undertakings

61,178

195,772

Other debtors

494,435

1,046,975

787,612

1,541,953

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

30,743

146,312

Amounts owed to group undertakings

44,080

17,890

Taxation and social security

349,698

265,145

Other creditors

171,597

243,062

596,118

672,409

7.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

6,494

6,145

Deferred

tax

£

Balance at 1 January 2025

6,145

Provided during year

349

Balance at 31 December 2025

6,494

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£0.01

1

1

9.

RESERVES

Retained

earnings

£

At 1 January 2025

2,711,177

Profit for the year

742,227

Dividends

(800,000

)

At 31 December 2025

2,653,404

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Simon Paterson (Senior Statutory Auditor)

for and on behalf of RJP LLP

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Director

Balance outstanding at start of year

-

10,555

Amounts advanced

-

119

Amounts repaid

-

(10,674

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-