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REGISTERED NUMBER: SC355220 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

SANDEND INVESTMENTS LIMITED

SANDEND INVESTMENTS LIMITED (REGISTERED NUMBER: SC355220)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

SANDEND INVESTMENTS LIMITED

COMPANY INFORMATION
for the Year Ended 28 February 2025







DIRECTORS: Mr A H Esson
Mrs H A Esson





SECRETARY: Mr A H Esson





REGISTERED OFFICE: 10 Thistle Street
Aberdeen
ABERDEEN
AB10 1XZ





REGISTERED NUMBER: SC355220 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

SANDEND INVESTMENTS LIMITED (REGISTERED NUMBER: SC355220)

BALANCE SHEET
28 February 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 510 606
Investment property 5 500,000 500,000
500,510 500,606

CURRENT ASSETS
Debtors 6 204,673 75,074
Cash at bank 151,406 265,690
356,079 340,764
CREDITORS
Amounts falling due within one year 7 510,534 515,596
NET CURRENT LIABILITIES (154,455 ) (174,832 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

346,055

325,774

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 345,055 324,774
SHAREHOLDERS' FUNDS 346,055 325,774

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 14 April 2025 and were signed on its behalf by:




Mr A H Esson - Director



Mrs H A Esson - Director


SANDEND INVESTMENTS LIMITED (REGISTERED NUMBER: SC355220)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Sandend Investments Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 and 10% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Investment property
Investment property is included at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement. Deferred taxation is provided on these adjustments at the rate expected to apply when the properties are sold.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 March 2024
and 28 February 2025 561 723 1,284
DEPRECIATION
At 1 March 2024 220 458 678
Charge for year 56 40 96
At 28 February 2025 276 498 774
NET BOOK VALUE
At 28 February 2025 285 225 510
At 29 February 2024 341 265 606

SANDEND INVESTMENTS LIMITED (REGISTERED NUMBER: SC355220)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 28 February 2025

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2024
and 28 February 2025 500,000
NET BOOK VALUE
At 28 February 2025 500,000
At 29 February 2024 500,000

Fair value at 28 February 2025 is represented by:
£   
Valuation in 2020 (14,232 )
Valuation in 2021 (45,000 )
Valuation in 2022 (60,000 )
Valuation in 2023 (16,920 )
Valuation in 2024 5,142
Cost 631,010
500,000

Investment properties were valued on an open market basis on 28 November 2023 by Shepherd Chartered Surveyors .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 203,219 73,798
Prepayments 1,454 1,276
204,673 75,074

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors (390 ) -
Tax 4,923 3,175
Other creditors - 6,000
Directors' current accounts 504,741 505,161
Accrued expenses 1,260 1,260
510,534 515,596

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

2025 2024
£    £   
Mr A H Esson
Balance outstanding at start of year (505,161 ) (504,581 )
Amounts advanced 732 732
Amounts repaid (312 ) (1,312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (504,741 ) (505,161 )

The loan is interest free and has no fixed repayment terms.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
SANDEND INVESTMENTS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sandend Investments Limited for the year ended 28 February 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Sandend Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sandend Investments Limited and state those matters that we have agreed to state to the Board of Directors of Sandend Investments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sandend Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sandend Investments Limited. You consider that Sandend Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sandend Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


14 April 2025