Safeguide Limited Accounts






Safeguide Limited

	Company No. 02917065
		Information for Filing with The Registrar
		31 March 2026

The Directors present their report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company during the year under review was ownership, management and letting of property.




Directors

The Directors who served at any time during the year were as follows:

C. Sugarman
J.A. Sugarman








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

C. Sugarman
Director
14 October 2026

at	31 March 2026
Company No.		02917065	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		4	75,019	88,537
	Investment property		5	10,725,000	10,725,000

				10,800,019	10,813,537
Current assets

	Debtors		6	2,571,505	2,519,973

	Cash at bank and in hand			354,880	318,065
				2,926,385	2,838,038
Creditors: Amount falling due within one year			7	(6,586,333)	(226,026)
Net current (liabilities)/assets				(3,659,948)	2,612,012
Total assets less current liabilities				7,140,071	13,425,549
Creditors: Amounts falling due after more than one year			8	-	(6,372,500)
Provisions for liabilities
	Deferred taxation			(1,075,000)	(1,075,000)

Net assets				6,065,071	5,978,049

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		11	6,064,971	5,977,949

Total equity				6,065,071	5,978,049



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 14 October 2026 and signed on its behalf by:
C. Sugarman
Director
14 October 2026

for the year ended 31 March 2026

General information

Safeguide Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 02917065

Its registered office is:

Roselands

North Common Road

Wivelsfield Green

West Sussex

RH17 7RJ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The accounts have been prepared on a going concern basis, under the historical cost convention,
modified to include the freehold investment properties at fair value. The presentation currency is £
sterling and the accounts have been rounded to the nearest £1.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

10% Straight line

Motor vehicles

25% Straight line

Furniture, fittings and equipment

20% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

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 payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

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 the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet 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 balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	4	3

4	Tangible fixed assets
			Land and buildings	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 April 2025	121,439	14,000	18,952	154,391
		Additions	1,935	-	-	1,935



		At 31 March 2026	123,374	14,000	18,952	156,326
		Depreciation
		At 1 April 2025	39,251	14,000	12,603	65,854
		Charge for the year	12,338	-	3,115	15,453



		At 31 March 2026	51,589	14,000	15,718	81,307
		Net book values
		At 31 March 2026	71,785	-	3,234	75,019
		At 31 March 2025	82,188	-	6,349	88,537

5	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 April 2025	10,725,000



		At 31 March 2026	10,725,000

6	Debtors
			2026	2025
			£	£





		Loans to directors	33,000	-
		Other debtors	2,513,857	2,499,280
		Prepayments and accrued income	24,648	20,693
			2,571,505	2,519,973

		Amounts included within Other debtors that fall due after more than one year	3,333

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	6,372,500	30,000
		Other loans	20,000	14,973

		Trade creditors	82,154	71,548

		Taxes and social security	36,859	34,533
		Loans from directors	11,026	13,076

		Accruals and deferred income	63,794	61,896
			6,586,333	226,026

8	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	-	6,372,500






			-	6,372,500

9	Creditors: secured liabilities
			2026	2025
			£	£
		The aggregate amount of secured liabilities included within creditors	6,372,500	6,402,500

		The bank loan is secured by a fixed charge over the company's freehold investment properties and a fixed and floating charge over the other assets of the company. The loan is repayable by fixed quarterly instalments of £7,500 and a final instalment payable on 15 December 2026. Interest on the loan is payable at 3.429%.

Share Capital

Share capital allocated, called up and fully paid comprises 52 A Ordinary shares of £1 each, 24 B Ordinary shares of £1 each and 24 C Ordinary shares of £1 each.

Reserves

Profit and loss account includes non distributable reserves of £5,479,829 (2025 - £5,479,829).

12	Advances and credits to directors
			2026
			£

		Advanced in the period	33,000



		At 31 March 2026	33,000

		The director loan was repaid on 13 October 2026.

Related party disclosures

Transactions with related parties

Amount due from Williams Estates Limited, a company in which Mr J A Sugarman has an indirect
interest, at 31 March 2026 £2,506,625 (2025 - £2,499,280).