ACCOUNTS - Final Accounts preparation

Company registration number: 01314198

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	SABRE COMPUTERS INTERNATIONAL LIMITED


SABRE COMPUTERS INTERNATIONAL LIMITED

COMPANY INFORMATION

Director	M Pavia


Registered number	01314198


Registered office	83 Victoria Street
	London
	SW1H 0HW


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


SABRE COMPUTERS INTERNATIONAL LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 8


SABRE COMPUTERS INTERNATIONAL LIMITED REGISTERED NUMBER:01314198

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		13,766		9,237
Investments	5		100		100
			13,866		9,337
Current assets
Stocks		102,333		500,040
Debtors: amounts falling due within one year	6	286,270		619,830
Cash at bank and in hand		110		16,621
		388,713		1,136,491
Creditors: amounts falling due within one year	7	(785,809)		(828,337)
Net current (liabilities)/assets			(397,096)		308,154
Total assets less current liabilities			(383,230)		317,491
Creditors: amounts falling due after more than one year	8		(373,606)		(565,227)
Provisions for liabilities
Other provisions	9	-		(58,000)
			-		(58,000)
Net liabilities			(756,836)		(305,736)

Page 1


SABRE COMPUTERS INTERNATIONAL LIMITED REGISTERED NUMBER:01314198

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

		2025		2024
		£		£

Capital and reserves
Called up, allotted and fully paid	33,000	33,000
Profit and loss account	(789,836)	(338,736)
	(756,836)	(305,736)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M Pavia

Director

Date: 24 September 2026

The notes on pages 3 to 8 form part of these financial statements.

Page 2


SABRE COMPUTERS INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Sabre Computers International Limited is a private company, limited by shares and incorporated in England. The address of the registered office is given on the company information page.

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

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Going concern

As at 31 December 2025 the statement of income and retained earnings reports a loss of £451,100 (2024 - £35,415). As at 31 December 2025 the statement of financial position reported net liabilities of £756,836 (2024 - £305,736). The company is reliant upon the continued support of its director and it's creditors, who confirm their continued financial support of the company. The director therefore considers it appropriate to prepare the accounts on a going concern basis.

2.3

Revenue

Revenue consists of turnover derived from the design and supply of integrated solutions ultrafast imaging, ballistic and impact testing systems. Stage of completion is measured by management and is based on defined billing milestones and estimated percentage of completion contracts. Revenue is recognised to the extent that is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	20%
				Research equipment	-	20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3


SABRE COMPUTERS INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is 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.

2.6

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.7

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

2.8

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.

Page 4


SABRE COMPUTERS INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.10

Research and development

All expenditure on research and development is recognised as an expense when it is incurred.

Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 7).

Page 5


SABRE COMPUTERS INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Tangible assets

	Office equipment	Research Equipment	Total
	£	£	£
Cost or valuation
At 1 January 2025	32,699	7,750	40,449
Additions	8,218	2,074	10,292
At 31 December 2025	40,917	9,824	50,741
Depreciation
At 1 January 2025	25,755	5,457	31,212
Charge for the year	5,269	494	5,763
At 31 December 2025	31,024	5,951	36,975
Net book value
At 31 December 2025	9,893	3,873	13,766
At 31 December 2024	6,944	2,293	9,237

5.	Investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2025	100
	At 31 December 2025	100

The company owns 100% of the issued ordinary share capital of Sabre Ballistics Limited, a dormant company.

Under the provision of section 398 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.

Page 6


SABRE COMPUTERS INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	128,520	206,142
Amounts owed by group undertakings	-	1,700
Other debtors	78,617	87,745
Prepayments and accrued income	66,169	311,279
Deferred taxation	12,964	12,964
	286,270	619,830

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	31,006	7,708
Bank loans	25,000	50,000
Trade creditors	98,152	156,737
Amounts owed to group undertakings	400,000	400,000
Other taxation and social security	24,009	22,658
Other creditors	5,299	3,094
Accruals and deferred income	202,343	188,140
	785,809	828,337

Lloyds Bank Plc have a fixed and floating charge over the assets of the company in relation to secured obligations.

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	-	25,000
Amounts owed to group undertakings	373,606	540,227
	373,606	565,227

Lloyds Bank Plc have a fixed and floating charge over the assets of the company in relation to secured obligations.

Page 7


SABRE COMPUTERS INTERNATIONAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

9.	Provisions

		Other provisions
		£

	At 1 January 2025	58,000
	Charged to profit or loss	(58,000)
	At 31 December 2025	-

10.	Parent company

The parent of the smallest group for which consolidated financial statements are drawn up is Sydor Holdings LLC. The address of their registered office is 78 Schuyler Baldwin Drive, Fairport, New York 14450 USA.

Page 8