REGISTERED NUMBER: 01369186 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Sara Leigh Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M M Pevy

Mrs L Pevy

L D Pevy

SECRETARY:

Mrs L Pevy

REGISTERED OFFICE:

DJH Liverpool

11-13 Victoria Street Pacific Chambers

Liverpool

Merseyside

L2 5QQ

REGISTERED NUMBER:

01369186 (England and Wales)

ACCOUNTANTS:

DJH Liverpool

3rd Floor Pacific Chambers

11-13 Victoria Street

Liverpool

Merseyside

L2 5QQ

FIXED ASSETS

Tangible assets

4

5,820,313

5,337,061

CURRENT ASSETS

Debtors

5

(5,919

)

(3,872

)

Cash at bank

518,655

570,757

512,736

566,885

CREDITORS

Amounts falling due within one year

6

436,842

420,124

NET CURRENT ASSETS

75,894

146,761

TOTAL ASSETS LESS CURRENT LIABILITIES

5,896,207

5,483,822

CREDITORS

Amounts falling due after more than one year

7

4,378,285

4,062,269

NET ASSETS

1,517,922

1,421,553

CAPITAL AND RESERVES

Called up share capital

85

85

Undistributable Reserve

8

936,306

918,192

Capital redemption reserve

15

15

Retained earnings

581,516

503,261

1,517,922

1,421,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

L D Pevy - Director

1.	STATUTORY INFORMATION

Sara Leigh Properties Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

not provided

Plant and machinery etc

-

25% on cost and 15% on cost

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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 August 2024

5,334,976

3,220

5,338,196

Additions

504,139

-

504,139

Disposals

(62,257

)

-

(62,257

)

Revaluations

41,919

-

41,919

At 31 July 2025

5,818,777

3,220

5,821,997

DEPRECIATION

At 1 August 2024

-

1,135

1,135

Charge for year

-

549

549

At 31 July 2025

-

1,684

1,684

NET BOOK VALUE

At 31 July 2025

5,818,777

1,536

5,820,313

At 31 July 2024

5,334,976

2,085

5,337,061

Cost or valuation at 31 July 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2021

382,922

-

382,922

Valuation in 2024

535,270

-

535,270

Valuation in 2025

41,919

-

41,919

Cost

4,858,666

3,220

4,861,886

5,818,777

3,220

5,821,997

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

(5,919

)

(3,872

)

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

4,663

(197

)

Taxation and social security

23,910

2,939

Other creditors

408,269

417,382

436,842

420,124

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Other creditors

4,378,285

4,062,269

8.

RESERVES

Undistributable

Reserve

£

At 1 August 2024

918,192

Revaluation in the year

18,114

At 31 July 2025

936,306