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REGISTERED NUMBER: 10337119 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

THE SANDY DUCK LTD

THE SANDY DUCK LTD (REGISTERED NUMBER: 10337119)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE SANDY DUCK LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Miss F S Ducker
Mr T P Clegg





REGISTERED OFFICE: 12 Pennance Road
FALMOUTH
Cornwall
TR11 4EA





REGISTERED NUMBER: 10337119 (England and Wales)





ACCOUNTANTS: TC Group
Bickland House
Bickland Water Road
Falmouth
Cornwall
TR11 4SB

THE SANDY DUCK LTD (REGISTERED NUMBER: 10337119)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 332,013 339,212

CURRENT ASSETS
Stocks 2,500 3,000
Debtors 6 421 420
Cash at bank and in hand 5,363 899
8,284 4,319
CREDITORS
Amounts falling due within one year 7 318,890 319,298
NET CURRENT LIABILITIES (310,606 ) (314,979 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,407

24,233

RESERVES
Retained earnings 21,407 24,233
SHAREHOLDERS' FUNDS 21,407 24,233

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 May 2025 and were signed on its behalf by:





Miss F S Ducker - Director


THE SANDY DUCK LTD (REGISTERED NUMBER: 10337119)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

The Sandy Duck 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Going concern
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.

Revenue is recognised to the extent that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as 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 - 20% on cost and 15% on 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 Profit and loss account, 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.

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.

THE SANDY DUCK LTD (REGISTERED NUMBER: 10337119)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 September 2023 311,226 9,903 38,162
Additions - 807 1,099
Disposals - (2,053 ) (2,335 )
At 31 August 2024 311,226 8,657 36,926
DEPRECIATION
At 1 September 2023 - 5,048 31,709
Charge for year - 1,604 1,916
Eliminated on disposal - (1,391 ) (1,705 )
At 31 August 2024 - 5,261 31,920
NET BOOK VALUE
At 31 August 2024 311,226 3,396 5,006
At 31 August 2023 311,226 4,855 6,453

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2023 19,000 9,430 387,721
Additions - - 1,906
Disposals - (1,041 ) (5,429 )
At 31 August 2024 19,000 8,389 384,198
DEPRECIATION
At 1 September 2023 3,800 7,952 48,509
Charge for year 3,800 493 7,813
Eliminated on disposal - (1,041 ) (4,137 )
At 31 August 2024 7,600 7,404 52,185
NET BOOK VALUE
At 31 August 2024 11,400 985 332,013
At 31 August 2023 15,200 1,478 339,212

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments 421 420

THE SANDY DUCK LTD (REGISTERED NUMBER: 10337119)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans (see note 8) 59,000 37,750
Trade creditors 671 -
Tax 3 -
Social security and other taxes 1,259 1,557
VAT 12,836 11,162
Other creditors - 938
Deposits in advance 11,244 19,847
Directors' current accounts 230,587 245,529
Accrued expenses 3,290 2,515
318,890 319,298

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Other loans 59,000 37,750