Registration number: 15523336

Sandys Cafe Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Sandys Cafe Ltd

Company Information

Director

J McGinty

Registered office

6 Hercies Road Uxbridge UB10 9NA

Accountants

Ardmore Accountancy Limited Chartered Certified Accountants Suite 2 Jupiter Business Suites 30a Packhorse Road Gerrards Cross Buckinghamshire SL9 7DA

Sandys Cafe Ltd

(Registration number: 15523336)
Balance Sheet as at 28 February 2025

	Note	2025 £
Fixed assets
Tangible assets	4	7,770
Current assets
Stocks	5	300
Debtors	6	3,750
Cash at bank and in hand		7,184
		11,234
Creditors: Amounts falling due within one year	7	(18,538)
Net current liabilities		(7,304)
Net assets		466
Capital and reserves
Called up share capital		1
Retained earnings		465
Shareholders' funds		466

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 October 2025
 

J McGinty Director

Sandys Cafe Ltd

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
6 Hercies Road
Uxbridge
UB10 9NA

These financial statements were authorised for issue by the director on 13 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Sandys Cafe Ltd

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 28 February 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	20% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

Sandys Cafe Ltd

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 28 February 2025

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
Additions	8,179	8,179
At 28 February 2025	8,179	8,179
Depreciation
Charge for the period	409	409
At 28 February 2025	409	409
Carrying amount
At 28 February 2025	7,770	7,770

5

Stocks

	2025 £
Other inventories	300

6

Debtors

Current	2025 £
Prepayments	3,750
	3,750

7

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Taxation and social security	725
Accruals and deferred income	848
Other creditors	16,965
	18,538

Sandys Cafe Ltd

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 28 February 2025

8	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £
Not later than one year	15,000
Later than one year and not later than five years	15,000
	30,000

The amount of non-cancellable operating lease payments recognised as an expense during the period was £3,500 .