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REGISTERED NUMBER: 07027477 (England and Wales)















Report of the Directors and

Financial Statements for the Year Ended 28 February 2025

for

Sanda Investments (UK) Limited

Sanda Investments (UK) Limited (Registered number: 07027477)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 6


Sanda Investments (UK) Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: S P Geoghegan
A P Geoghegan





REGISTERED OFFICE: 47 Osborne Road
Southport
PR8 2RJ





REGISTERED NUMBER: 07027477 (England and Wales)





ACCOUNTANTS: M P Greaves Limited
Chartered Certified Accountants
74 Marmot Road
Liverpool
Merseyside
L37 6GB

Sanda Investments (UK) Limited (Registered number: 07027477)

Report of the Directors
for the Year Ended 28 February 2025

The directors present their report with the financial statements of the company for the year ended 28 February 2025.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 March 2024 to the date of this report.

S P Geoghegan
A P Geoghegan

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





A P Geoghegan - Director


21 July 2025

Sanda Investments (UK) Limited (Registered number: 07027477)

Income Statement
for the Year Ended 28 February 2025

28.2.25 29.2.24
Notes £    £   

TURNOVER 425,204 367,318

Cost of sales 144,921 198,571
GROSS PROFIT 280,283 168,747

Administrative expenses 89,008 60,111
OPERATING PROFIT 4 191,275 108,636

Interest receivable and similar income 13,609 8,145
204,884 116,781
Gain/loss on revaluation of investment
property

493,375

66,127
698,259 182,908

Interest payable and similar expenses 52,675 52,675
PROFIT BEFORE TAXATION 645,584 130,233

Tax on profit 183,412 38,792
PROFIT FOR THE FINANCIAL YEAR 462,172 91,441

Sanda Investments (UK) Limited (Registered number: 07027477)

Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 3,146 2,550
Investment property 6 5,917,961 5,095,722
5,921,107 5,098,272

CURRENT ASSETS
Cash at bank 87,620 406,557

CREDITORS
Amounts falling due within one year 7 2,529,404 2,634,590
NET CURRENT LIABILITIES (2,441,784 ) (2,228,033 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,479,323

2,870,239

CREDITORS
Amounts falling due after more than one
year

8

(1,767,623

)

(1,767,623

)

PROVISIONS FOR LIABILITIES (318,369 ) (171,457 )
NET ASSETS 1,393,331 931,159

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,393,231 931,059
1,393,331 931,159

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.

Sanda Investments (UK) Limited (Registered number: 07027477)

Balance Sheet - continued
28 February 2025


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2025 and were signed on its behalf by:





A P Geoghegan - Director


Sanda Investments (UK) Limited (Registered number: 07027477)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Sanda Investments (UK) 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 - 20% on cost

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. OPERATING PROFIT

The operating profit is stated after charging:

28.2.25 29.2.24
£    £   
Depreciation - owned assets 1,319 1,369

Sanda Investments (UK) Limited (Registered number: 07027477)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2024 7,107
Additions 1,915
Disposals (2,424 )
At 28 February 2025 6,598
DEPRECIATION
At 1 March 2024 4,557
Charge for year 1,319
Eliminated on disposal (2,424 )
At 28 February 2025 3,452
NET BOOK VALUE
At 28 February 2025 3,146
At 29 February 2024 2,550

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2024 5,095,722
Additions 328,864
Revaluations 493,375
At 28 February 2025 5,917,961
NET BOOK VALUE
At 28 February 2025 5,917,961
At 29 February 2024 5,095,722

Fair value at 28 February 2025 is represented by:
£   
Valuation in 2021 344,574
Valuation in 2022 162,013
Valuation in 2023 258,792
Valuation in 2024 66,127
Valuation in 2025 493,375
Cost 4,593,080
5,917,961

Sanda Investments (UK) Limited (Registered number: 07027477)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

6. INVESTMENT PROPERTY - continued

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

28.2.25 29.2.24
£    £   
Cost 4,593,081 4,264,216

Investment property was valued on an open market basis on 28 February 2025 by Mr A P Geoghegan and Mr S P Geoghegan .

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade creditors 1,398 4,316
Taxation and social security 37,137 13,960
Other creditors 2,490,869 2,616,314
2,529,404 2,634,590

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.25 29.2.24
£    £   
Bank loans 1,767,623 1,767,623

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 1,767,623 1,767,623