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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 06421584 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 06421584 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 06421584 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 06421584 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 06421584 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 06421584 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 06421584 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 06421584 frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:UnlistedNon-exchangeTraded 2021-11-30 06421584 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 06421584 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 06421584 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06421584 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 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2021-12-01 2022-11-30 06421584 frs-core:CurrentFinancialInstruments 10 2022-11-30 06421584 frs-core:Non-currentFinancialInstruments 10 2022-11-30 06421584 11 2021-12-01 2022-11-30 06421584 frs-core:CurrentFinancialInstruments 11 2022-11-30 06421584 frs-core:Non-currentFinancialInstruments 11 2022-11-30 06421584 12 2021-12-01 2022-11-30 06421584 frs-core:CurrentFinancialInstruments 12 2022-11-30 06421584 frs-core:Non-currentFinancialInstruments 12 2022-11-30 06421584 13 2021-12-01 2022-11-30 06421584 frs-core:CurrentFinancialInstruments 13 2022-11-30 06421584 frs-core:Non-currentFinancialInstruments 13 2022-11-30 06421584 14 2021-12-01 2022-11-30 06421584 frs-core:CurrentFinancialInstruments 14 2022-11-30 06421584 frs-core:Non-currentFinancialInstruments 14 2022-11-30 06421584 15 2021-12-01 2022-11-30 06421584 frs-core:CurrentFinancialInstruments 15 2022-11-30 06421584 frs-core:Non-currentFinancialInstruments 15 2022-11-30 06421584 16 2021-12-01 2022-11-30 06421584 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frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 06421584
Silver Sands (Heacham) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Steve Pye & Co.
Chartered Certified Accountants
3 North Lynn Bus. Village
Bergen Way, North Lynn Industrial Estate
King's Lynn
Norfolk
PE30 2JG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06421584
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,000 10,000
Tangible Assets 5 19,950 24,369
27,950 34,369
CURRENT ASSETS
Stocks 1,000 1,891
Debtors 6 4,400 2,731
Cash at bank and in hand 157,514 158,725
162,914 163,347
Creditors: Amounts Falling Due Within One Year 7 (96,399 ) (77,778 )
NET CURRENT ASSETS (LIABILITIES) 66,515 85,569
TOTAL ASSETS LESS CURRENT LIABILITIES 94,465 119,938
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,788 ) (3,718 )
NET ASSETS 90,677 116,220
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 90,675 116,218
SHAREHOLDERS' FUNDS 90,677 116,220
Page 1
Page 2
For the year ending 30 November 2023 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
Mrs C Appleton
Director
29 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Silver Sands (Heacham) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06421584 . The registered office is Unit 3, North Lynn Business Village Bergen Way, North Lynn Industrial Estate, King's Lynn, PE30 2JG.  The presentation currency of the financial statements is the Pound Sterling (£).
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. Significant judgements and estimations
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.  Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.5. 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:
Leasehold property improvements 0% on cost
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.7. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) 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 except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
...CONTINUED
Page 3
Page 4
2.7. Financial Instruments - continued
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.8. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 40,000
As at 30 November 2023 40,000
Amortisation
As at 1 December 2022 30,000
Provided during the period 2,000
As at 30 November 2023 32,000
Net Book Value
As at 30 November 2023 8,000
As at 1 December 2022 10,000
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold property improvements Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 December 2022 4,800 55,928 19,720 80,448
Additions - 636 - 636
Disposals - (248 ) - (248 )
As at 30 November 2023 4,800 56,316 19,720 80,836
Depreciation
As at 1 December 2022 - 44,678 11,401 56,079
Provided during the period - 2,971 2,079 5,050
Disposals - (243 ) - (243 )
As at 30 November 2023 - 47,406 13,480 60,886
Net Book Value
As at 30 November 2023 4,800 8,910 6,240 19,950
As at 1 December 2022 4,800 11,250 8,319 24,369
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 4,400 2,731
4,400 2,731
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 87 127
Other creditors 80,386 60,027
Taxation and social security 15,926 17,624
96,399 77,778
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5