Company registration number 05309813 (England and Wales)
Sandafayre (Holdings) Limited
Unaudited financial statements
For the period ended 30 September 2025
Sandafayre (Holdings) Limited
Contents
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 10
Sandafayre (Holdings) Limited
Statement of financial position
As at 30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
367,816
Tangible assets
4
-
0
12,553
Investments
5
-
0
102
-
0
380,471
Current assets
Stocks
-
798,544
Debtors
6
-
0
70,149
Cash at bank and in hand
46,208
550,560
46,208
1,419,253
Creditors: amounts falling due within one year
7
(42,777)
(323,659)
Net current assets
3,431
1,095,594
Total assets less current liabilities
3,431
1,476,065
Creditors: amounts falling due after more than one year
8
-
0
(17,365)
Provisions for liabilities
-
0
(95,100)
Net assets
3,431
1,363,600
Capital and reserves
Called up share capital
3,431
3,431
Share premium account
-
0
583,713
Capital redemption reserve
-
0
123,762
Profit and loss reserves
-
0
652,694
Total equity
3,431
1,363,600
Sandafayre (Holdings) Limited
Statement of financial position (continued)
As at 30 September 2025
- 2 -

For the financial period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 November 2025 and are signed on its behalf by:
Mr V A Green
Director
Company registration number 05309813 (England and Wales)
Sandafayre (Holdings) Limited
Statement of changes in equity
For the period ended 30 September 2025
- 3 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 April 2023
3,431
583,713
123,762
598,075
1,308,981
Year ended 31 March 2024:
Profit and total comprehensive income
-
-
-
54,619
54,619
Balance at 31 March 2024
3,431
583,713
123,762
652,694
1,363,600
Period ended 30 September 2025:
Loss and total comprehensive income
-
-
-
(283,773)
(283,773)
Dividends
-
-
-
(1,076,396)
(1,076,396)
Other movements
-
(583,713)
(123,762)
707,475
-
Balance at 30 September 2025
3,431
-
0
-
0
-
0
3,431
Sandafayre (Holdings) Limited
Notes to the financial statements
For the period ended 30 September 2025
- 4 -
1
Accounting policies
Company information

Sandafayre (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit B Egerton Court, Haig Road, Parkgate Industrial Estate, Knutsford, Cheshire, WA16 8DX.

1.1
Reporting period

The financial statements are presented for a period longer than one year due to voluntary liquidation as of 31st August 2025. The comparative amounts presents in the financial statements (including the related notes) are not entirely comparable.

1.2
Basis of preparation

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.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

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.

Sandafayre (Holdings) Limited
Notes to the financial statements (continued)
For the period ended 30 September 2025
1
Accounting policies
(Continued)
- 5 -

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:

Website and software
6.67% on cost
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:

Leasehold improvements
Fully depreciated
Fixtures and fittings
20% on cost
Computer equipment
33.33% on cost

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.

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 and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

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

Sandafayre (Holdings) Limited
Notes to the financial statements (continued)
For the period ended 30 September 2025
1
Accounting policies
(Continued)
- 6 -
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.

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 statement of financial position 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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, 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.

Sandafayre (Holdings) Limited
Notes to the financial statements (continued)
For the period ended 30 September 2025
1
Accounting policies
(Continued)
- 7 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

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 income statement, 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.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15
Leases
As lessee

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.

Sandafayre (Holdings) Limited
Notes to the financial statements (continued)
For the period ended 30 September 2025
- 8 -
2
Employees

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

2025
2024
Number
Number
Total
10
12
3
Intangible fixed assets
Website and software
£
Cost
At 1 April 2024
411,215
Disposals
(411,215)
At 30 September 2025
-
0
Amortisation and impairment
At 1 April 2024
43,399
Amortisation charged for the period
29,782
Disposals
(73,181)
At 30 September 2025
-
0
Carrying amount
At 30 September 2025
-
0
At 31 March 2024
367,816
4
Tangible fixed assets
Leasehold improvements
Fixtures and fittings
Computer equipment
Total
£
£
£
£
Cost
At 1 April 2024
31,970
64,662
285,509
382,141
Additions
-
0
-
0
4,509
4,509
Disposals
(31,970)
(64,662)
(290,018)
(386,650)
At 30 September 2025
-
0
-
0
-
0
-
0
Depreciation and impairment
At 1 April 2024
31,970
58,544
279,074
369,588
Depreciation charged in the period
-
0
2,911
6,358
9,269
Eliminated in respect of disposals
(31,970)
(61,455)
(285,432)
(378,857)
At 30 September 2025
-
0
-
0
-
0
-
0
Sandafayre (Holdings) Limited
Notes to the financial statements (continued)
For the period ended 30 September 2025
4
Tangible fixed assets
Leasehold improvements
Fixtures and fittings
Computer equipment
Total
£
£
£
£
(Continued)
- 9 -
Carrying amount
At 30 September 2025
-
0
-
0
-
0
-
0
At 31 March 2024
-
0
6,118
6,435
12,553
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
-
0
102
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 April 2024
102
Disposals
(102)
At 30 September 2025
-
Carrying amount
At 30 September 2025
-
At 31 March 2024
102
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
28,014
Other debtors
-
0
42,135
-
0
70,149
Sandafayre (Holdings) Limited
Notes to the financial statements (continued)
For the period ended 30 September 2025
- 10 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
10,077
Trade creditors
-
0
28,582
Amounts owed to group undertakings
-
0
78
Taxation and social security
930
30,953
Other creditors
41,847
253,969
42,777
323,659
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
17,365
2025-09-30 2024-04-01 false false false 24 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Vincent Arthur Green Ms F J Norman 05309813 2024-04-01 2025-09-30 05309813 2025-09-30 05309813 2024-03-31 05309813 core:ComputerSoftware 2025-09-30 05309813 core:ComputerSoftware 2024-03-31 05309813 core:LeaseholdImprovements 2025-09-30 05309813 core:FurnitureFittings 2025-09-30 05309813 core:ComputerEquipment 2025-09-30 05309813 core:LeaseholdImprovements 2024-03-31 05309813 core:FurnitureFittings 2024-03-31 05309813 core:ComputerEquipment 2024-03-31 05309813 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 05309813 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 05309813 core:WithinOneYear 2025-09-30 05309813 core:WithinOneYear 2024-03-31 05309813 core:AfterOneYear 2025-09-30 05309813 core:AfterOneYear 2024-03-31 05309813 core:CurrentFinancialInstruments 2025-09-30 05309813 core:CurrentFinancialInstruments 2024-03-31 05309813 core:ShareCapital 2025-09-30 05309813 core:ShareCapital 2024-03-31 05309813 core:SharePremium 2025-09-30 05309813 core:SharePremium 2024-03-31 05309813 core:CapitalRedemptionReserve 2025-09-30 05309813 core:CapitalRedemptionReserve 2024-03-31 05309813 core:RetainedEarningsAccumulatedLosses 2025-09-30 05309813 core:RetainedEarningsAccumulatedLosses 2024-03-31 05309813 core:ShareCapital 2023-03-31 05309813 core:SharePremium 2023-03-31 05309813 core:CapitalRedemptionReserve 2023-03-31 05309813 core:RetainedEarningsAccumulatedLosses 2023-03-31 05309813 bus:Director1 2024-04-01 2025-09-30 05309813 core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 05309813 2023-04-01 2024-03-31 05309813 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-09-30 05309813 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-09-30 05309813 core:ComputerSoftware 2024-04-01 2025-09-30 05309813 core:LeaseholdImprovements 2024-04-01 2025-09-30 05309813 core:FurnitureFittings 2024-04-01 2025-09-30 05309813 core:ComputerEquipment 2024-04-01 2025-09-30 05309813 core:ComputerSoftware 2024-03-31 05309813 core:LeaseholdImprovements 2024-03-31 05309813 core:FurnitureFittings 2024-03-31 05309813 core:ComputerEquipment 2024-03-31 05309813 2024-03-31 05309813 core:Non-currentFinancialInstruments 2025-09-30 05309813 core:Non-currentFinancialInstruments 2024-03-31 05309813 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-09-30 05309813 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-09-30 05309813 bus:FRS102 2024-04-01 2025-09-30 05309813 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-09-30 05309813 bus:Director2 2024-04-01 2025-09-30 05309813 bus:FullAccounts 2024-04-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP