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REGISTERED NUMBER: 10123019















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Sandstone Wirral Ltd

Sandstone Wirral Ltd (Registered number: 10123019)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Sandstone Wirral Ltd

Company Information
for the Year Ended 30 April 2024







Directors: Prof F Jarad
Ms K E Blundell





Registered office: 102 Telegraph Road
Heswall
Wirral
CH60 0AQ





Registered number: 10123019





Accountants: DUNCAN BOXWELL & COMPANY LIMITED
Bretton House
Bell Meadow Business Park
Pulford
Chester
Cheshire
CH4 9EP

Sandstone Wirral Ltd (Registered number: 10123019)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 27,000 36,000
Tangible assets 5 36,133 47,493
Investments 6 100 100
63,233 83,593

Current assets
Stocks 19,000 49,500
Debtors 7 197,357 196,712
Prepayments and accrued income - 2,500
Cash at bank and in hand 84,388 43,781
300,745 292,493
Creditors
Amounts falling due within one year 8 79,843 110,512
Net current assets 220,902 181,981
Total assets less current liabilities 284,135 265,574

Creditors
Amounts falling due after more than one
year

9

(26,301

)

(44,310

)

Provisions for liabilities - (5,065 )

Accruals and deferred income (97,298 ) (30,421 )
Net assets 160,536 185,778

Capital and reserves
Called up share capital 100 100
Retained earnings 160,436 185,678
160,536 185,778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

Sandstone Wirral Ltd (Registered number: 10123019)

Balance Sheet - continued
30 April 2024


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 24 January 2025 and were signed on its behalf by:




Prof F Jarad - Director



Ms K E Blundell - Director


Sandstone Wirral Ltd (Registered number: 10123019)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. Statutory information

Sandstone Wirral Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% Reducing Balance
Fixtures and fittings - 25% Straight Line

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Sandstone Wirral Ltd (Registered number: 10123019)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. Accounting policies - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2023 - 10 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 May 2023
and 30 April 2024 87,681
Amortisation
At 1 May 2023 51,681
Charge for year 9,000
At 30 April 2024 60,681
Net book value
At 30 April 2024 27,000
At 30 April 2023 36,000

Sandstone Wirral Ltd (Registered number: 10123019)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1 May 2023
and 30 April 2024 123,298 51,500 174,798
Depreciation
At 1 May 2023 83,192 44,113 127,305
Charge for year 8,021 3,339 11,360
At 30 April 2024 91,213 47,452 138,665
Net book value
At 30 April 2024 32,085 4,048 36,133
At 30 April 2023 40,106 7,387 47,493

6. Fixed asset investments
Shares in
group
undertaking
£   
Cost
At 1 May 2023
and 30 April 2024 100
Net book value
At 30 April 2024 100
At 30 April 2023 100

7. Debtors
2024 2023
£    £   
Amounts falling due within one year:
Amounts owed by group undertakings 27,901 33,712
Other debtors 6,456 -
34,357 33,712

Amounts falling due after more than one year:
Other debtors 163,000 163,000

Aggregate amounts 197,357 196,712

Sandstone Wirral Ltd (Registered number: 10123019)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 10,570 10,000
Trade creditors - 18,166
Taxation and social security 1,423 14,808
Other creditors 67,850 67,538
79,843 110,512

9. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 18,333 28,333
Other creditors 7,968 15,977
26,301 44,310