REGISTERED NUMBER: 02406366 (England and Wales)

Sabron Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B G Cross LL.B. (Hons)

Mrs I L Cross

SECRETARY:

Mrs I L Cross

REGISTERED OFFICE:

Welland

Townfield Lane

Mollington

Chester

Cheshire

CH1 6NJ

REGISTERED NUMBER:

02406366 (England and Wales)

ACCOUNTANTS:

Henry R. Davis & Co. Limited

Chartered Accountants

Mechanics House,

12 Chester Road,

Pentre, Deeside

Flintshire

CH5 2AA

FIXED ASSETS

Tangible assets

4

5

6

Investment property

5

240,000

296,500

240,005

296,506

CURRENT ASSETS

Cash at bank

152,351

132,120

CREDITORS

Amounts falling due within one year

6

9,798

25,573

NET CURRENT ASSETS

142,553

106,547

TOTAL ASSETS LESS CURRENT LIABILITIES

382,558

403,053

PROVISIONS FOR LIABILITIES

24,701

28,114

NET ASSETS

357,857

374,939

CAPITAL AND RESERVES

Called up share capital

2

2

Non-distributable reserves

149,396

179,393

Retained earnings

208,459

195,544

SHAREHOLDERS' FUNDS

357,857

374,939

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 15 September 2025 and were signed on its behalf by:

B G Cross LL.B. (Hons) - Director

1.	STATUTORY INFORMATION

Sabron 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 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.

Plant and machinery etc

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

519

DEPRECIATION

At 1 April 2024

513

Charge for year

1

At 31 March 2025

514

NET BOOK VALUE

At 31 March 2025

5

At 31 March 2024

6

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

296,500

Disposals

(86,500

)

Revaluations

30,000

At 31 March 2025

240,000

NET BOOK VALUE

At 31 March 2025

240,000

At 31 March 2024

296,500

Fair value at 31 March 2025 is represented by:

£

Valuation in 2020

114,097

Valuation in 2021

35,000

Valuation in 2022

15,000

Valuation in 2023

(20,000

)

Valuation in 2025

30,000

Cost

65,903

240,000

If the investment property had not been revalued it would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

65,903

140,919

The investment property was valued on an open market basis on 5 June 2025 by Mr. B.G. Cross a director of the company .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

7,466

23,764

Other creditors

2,332

1,809

9,798

25,573