REGISTERED NUMBER: 00630284 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

J.J. Sandham Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C Sandham

Mrs N Sandham

Mrs M Gates

Mr P Smalley

SECRETARY:

Mr C Sandham

REGISTERED OFFICE:

Rostock Villa

889 Garstang Road

Barton

Preston

PR3 5AA

REGISTERED NUMBER:

00630284 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Tangible assets

4

1,242,548

1,191,761

CURRENT ASSETS

Stocks

65,005

86,013

Debtors

5

162,780

162,024

Cash at bank and in hand

177,297

248,073

405,082

496,110

CREDITORS

Amounts falling due within one year

6

191,429

244,466

NET CURRENT ASSETS

213,653

251,644

TOTAL ASSETS LESS CURRENT LIABILITIES

1,456,201

1,443,405

PROVISIONS FOR LIABILITIES

120,930

105,989

NET ASSETS

1,335,271

1,337,416

CAPITAL AND RESERVES

Called up share capital

4,000

4,000

Retained earnings

1,331,271

1,333,416

SHAREHOLDERS' FUNDS

1,335,271

1,337,416

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 1st December 2025 and were signed on its behalf by:

Mr C Sandham - Director

1.	STATUTORY INFORMATION

J.J. Sandham 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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance and 10% on reducing balance

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 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st September 2024

879,439

808,386

1,687,825

Additions

-

109,299

109,299

At 31st August 2025

879,439

917,685

1,797,124

DEPRECIATION

At 1st September 2024

111,638

384,426

496,064

Charge for year

8,980

49,532

58,512

At 31st August 2025

120,618

433,958

554,576

NET BOOK VALUE

At 31st August 2025

758,821

483,727

1,242,548

At 31st August 2024

767,801

423,960

1,191,761

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

148,400

148,474

Other debtors

14,380

13,550

162,780

162,024

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

37,510

43,364

Amounts owed to group undertakings

-

47,475

Taxation and social security

55,800

119,398

Other creditors

98,119

34,229

191,429

244,466

7.	RELATED PARTY DISCLOSURES

The company is a 100% owned subsidiary of J J Sandham (Holdings) Limited.

As at the year end the company owed J J Sandham (Holdings) Limited, £0, no interest was charged on the loan (2024 - £47,475 and nil).

8.	ULTIMATE CONTROLLING PARTY

The company is a 100% owned subsidiary of J J Sandham (Holdings) Limited, a company which is controlled by Mr C Sandham and Mrs N Sandham.