REGISTERED NUMBER: 09902858 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

S & A INVESTMENT PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S J Dunn

REGISTERED OFFICE:

Unit 14 Enterprise House

Cherry Orchard Lane

Salisbury

United Kingdom

SP2 7LD

REGISTERED NUMBER:

09902858 (England and Wales)

ACCOUNTANTS:

Fawcetts LLP

Chartered Accountants

Windover House

St. Ann Street

Salisbury

SP1 2DR

CURRENT ASSETS

Debtors

4

30,544

30,544

Cash at bank

6,330

6,330

36,874

36,874

CREDITORS

Amounts falling due within one year

5

38,036

38,036

NET CURRENT LIABILITIES

(1,162

)

(1,162

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,162

)

(1,162

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,262

)

(1,262

)

(1,162

)

(1,162

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 14 October 2026 and were signed by:

S J Dunn - Director

1.	STATUTORY INFORMATION

S & A Investment Properties 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.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Trade debtors

116,156

116,156

Deferred rent & lease years 2 & 3

(82,125

)

(82,125

)

Unpaid rent & lease year 1

(13,612

)

(13,612

)

Other debtors

10,125

10,125

30,544

30,544

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

36,656

36,656

Other creditors

1,380

1,380

38,036

38,036

6.	STATEMENT TO THE ACCOUNTS

The company granted a 36 month lease to Sportfit Short Break Care Ltd which formally commenced on the 31 March 2016. This was defaulted upon on the 31 October 2016 leaving a remaining 29 months outstanding under the terms of the lease. The director of S & A Investment Properties Limited is currently seeking to recover the debt due from Sportif Short Break Care Ltd.