Company Registration No. 09094163 (England and Wales)
SANDS HERITAGE LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
Affinia
Ground Floor
Swift House
18 Hoffmanns Way
Chelmsford
CM1 1GU
SANDS HERITAGE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 11
SANDS HERITAGE LTD
BALANCE SHEET
AS AT 31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
5
179,751
219,045
Tangible assets
6
2,616,784
2,720,527
Investments
7
1,033,613
1,033,613
3,830,148
3,973,185
Current assets
Stocks
24,863
12,571
Debtors
8
179,870
513,315
Cash at bank and in hand
638,231
209,307
842,964
735,193
Creditors: amounts falling due within one year
9
(2,577,408)
(1,604,364)
Net current liabilities
(1,734,444)
(869,171)
Net assets
2,095,704
3,104,014
Capital and reserves
Called up share capital
10
1
1
Profit and loss reserves
11
2,095,703
3,104,013
Total equity
2,095,704
3,104,014

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered 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 9 October 2025 and are signed on its behalf by:
E Kemsley
Director
Company Registration No. 09094163
SANDS HERITAGE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

Sands Heritage Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 30 St. John Street, London, EC1M 4AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The Directors recognise the risks and uncertainties facing the business and have evolved a sustainable business plan, under the new ownership, to address future challenges and to move the Company forwards in line with its goals. This plan includes a number of strategic levers, in the short term to provide cash flow stability and push forwards with trading activities. In the medium term, these revenue streams will support the objective of achieving a positive EBITDA position, with further progression on delivering overhead efficiency in proportion to revenues and driving forward the partnered events and park operations strategy, and in the longer term investing in the key areas of the business to support profitable growth.true

The immediate parent company, LN-Gaiety Holdings Limited has committed to provide financial support in 2025, if required, to enable the company to meet its obligations as they fall due.

The Directors have considered a period of 12 months from the date of signing these accounts and agree that the short term business plan, including parental support until the end of 2026 support their view that it is right and proper for the accounts to be prepared on a going concern basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue is recognised when the service is performed, such as for events and parties.

Food and beverage income is recognised on the date of purchase.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

SANDS HERITAGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Trademarks
Over 10 years
Website
Over 5 years
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation on land, 5 or 10 years straight line on property
Plant and equipment
20% straight line
Fixtures and fittings
33% straight line
Computer Equipment
20% straight line
Ride and site equipment
Over 5 or 10 years depending on the ride itself

Assets in the course of construction are not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

SANDS HERITAGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

SANDS HERITAGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

SANDS HERITAGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 6 -
1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged to the profit and loss account as they fall due.

1.15
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.16
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economics lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement future investments, economic utilisation and the physical condition of the assets. See note 6 for the carrying amount of the property, plant and equipment, and note 1.5 for the useful economic lives for each class of assets.

Carrying value of investment

Investment in subsidiaries are held at cost less impairment. The Directors' make an assessment of the carrying amount at the reporting date and assess whether an impairment loss has been suffered. Fixed asset investments including any impairment adjustments are detailed in note 7 fixed asset investments.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
65
61
SANDS HERITAGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 7 -
4
Directors' remuneration
2024
2023
£
£
Remuneration paid to directors
442,687
135,360
Company pension contributions to defined contribution schemes
9,375
-
5
Intangible fixed assets
Trademarks
Website
Total
£
£
£
Cost
At 1 January 2024
250,000
64,134
314,134
Additions
-
0
3,768
3,768
At 31 December 2024
250,000
67,902
317,902
Amortisation and impairment
At 1 January 2024
74,997
20,092
95,089
Amortisation charged for the year
25,000
18,062
43,062
At 31 December 2024
99,997
38,154
138,151
Carrying amount
At 31 December 2024
150,003
29,748
179,751
At 31 December 2023
175,003
44,042
219,045
SANDS HERITAGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
6
Tangible fixed assets
Land and buildings (Restated)
Plant and machinery etc
Ride and site equipment
Total (Restated)
£
£
£
£
Cost
At 1 January 2024 (Restated)
20,309,286
1,116,635
5,510,486
26,936,407
Additions
21,339
44,575
167,702
233,616
Disposals
-
0
-
0
(170,000)
(170,000)
At 31 December 2024
20,330,625
1,161,210
5,508,188
27,000,023
Depreciation and impairment
At 1 January 2024 (Restated)
18,439,574
1,102,900
4,673,406
24,215,880
Depreciation charged in the year
105,723
8,515
172,274
286,512
Eliminated in respect of disposals
-
0
-
0
(119,153)
(119,153)
At 31 December 2024
18,545,297
1,111,415
4,726,527
24,383,239
Carrying amount
At 31 December 2024
1,785,328
49,795
781,661
2,616,784
At 31 December 2023
1,869,712
13,735
837,080
2,720,527

The brought forward costs and accumulated depreciation for Freehold property have been adjusted due to the prior reporting period disposing the fair value of the asset inclusive of the impairment rather than the total cost and total accumulated depreciation to the reporting date.

7
Fixed asset investments
2024
2023
£
£
Shares in group undertakings
1,033,613
1,033,613
8
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
112,637
163,580
Other debtors
67,233
349,735
179,870
513,315
SANDS HERITAGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 9 -
9
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
60,009
572,821
Amounts owed to group undertakings
668,684
169,684
Taxation and social security
38,500
76,000
Other creditors
1,810,215
785,859
2,577,408
1,604,364
10
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each of £1 each
1
1
1
1

11
Profit and loss reserves
2024
2023
£
£
At the beginning of the year
3,104,013
(59,292,590)
Loss for the year
(1,008,310)
(1,358,338)
Transfer to reserves
-
0
65,514,467
Reserve distribution
-
0
(1,759,526)
At the end of the year
2,095,703
3,104,013

On the 14th December 2023 by special resolution the company elected to reduce the share capital from £63,724,467 to £1 and cancel the share premium reserve by allocating the proceeds to other reserves.

On the 14th December 2023 the company disposed of tangible fixed assets in exchange for 100% of the share capital in AG Margate Propco 2 Limited. As part of the exchange, all intercompany balances with remaining group companies were w ritten off. The net loss of this exchange has been treated as a distribution from reserves.

SANDS HERITAGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 10 -
12
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Michael Warman
Statutory Auditor:
Affinia (Chelmsford)
Date of audit report:
9 October 2025
13
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2024
2023
£
£
-
0
55,000
SANDS HERITAGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 11 -
14
Related party transactions
Other information

There have been no material transactions with related parties in the financial statements which have not been concluded under normal market conditions.

In accordance with FRS 102 Section 33, disclosures have not been given of transactions entered into between two or more members of the group, on the basis that any subsidiary which is a party to the transaction is wholly owned.

15
Ultimate controlling party

At the balance sheet date, the immediate parent company is LN-Gaiety Holdings Limited, a company registered in England, with a registered office at 30 St. John Street, London, England, EC1M 4AY.

The ultimate controlling party is Live Nation Entertainment, Inc, a company registered in Delaware, United States, with a registered office at 3411 Silverside Road Tatnall Building #104, Wilmington, DE 19810, New Castle County, USA.

16
Prior period adjustment
Reconciliation of changes in equity
The prior period adjustments do not give rise to any effect upon equity.
Notes to reconciliation
Disposal of Freehold

Within the prior period, the total cost and total depreciation on disposal of the assets were understated by £2,698,711 due to the impairment of the assets not being removed on disposal.The total impact on the profit and loss reserve is £nil.

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