Sapphire Gynae Care Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15463344

		28 February 2026		28 February 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		707		-

			707		-
CURRENT ASSETS
Debtors	5	-		2
Cash at bank and in hand		1,842		-

		1,842		2
Creditors: Amounts Falling Due Within One Year	6	(1,942 )		-

NET CURRENT ASSETS (LIABILITIES)			(100 )		2

TOTAL ASSETS LESS CURRENT LIABILITIES			607		2

NET ASSETS			607		2

CAPITAL AND RESERVES
Called up share capital	7		100		2
Profit and Loss Account			507		-

SHAREHOLDERS' FUNDS			607		2

Page 1

Page 2

Sapphire Gynae Care Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Lindley

Director

03/11/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Sapphire Gynae Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15463344 . The registered office is Sarabande Kooyong Close, East Wellow, Romsey, SO51 6BL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

2.4. Taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: )

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 March 2025	-
Additions	943

As at 28 February 2026	943

Depreciation
As at 1 March 2025	-
Provided during the period	236

As at 28 February 2026	236

Net Book Value
As at 28 February 2026	707

As at 1 March 2025	-

Page 3

Page 4

Sapphire Gynae Care Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Debtors

	28 February 2026	28 February 2025
	£	£
Due within one year
Other debtors	-	2

6. Creditors: Amounts Falling Due Within One Year

	28 February 2026	28 February 2025
	£	£
Other creditors	1,754	-
Taxation and social security	188	-

	1,942	-

7. Share Capital

	28 February 2026	28 February 2025
	£	£
Allotted, Called up and fully paid	100	2

Page 4