Accounts



















	SANDHERSONS NEWSAGENTS LTD



	UNAUDITED FINANCIAL STATEMENTS


	FOR THE YEAR ENDED 31 MARCH 2025

	SANDHERSONS NEWSAGENTS LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025


	DIRECTORS

	Mr N S Sandhu


	SECRETARY

	Mr N S Sandhu

	REGISTERED OFFICE

	18 Hawthorne Way Wing Leighton Buzzard, Bedfordshire LU7 0TQ


	COMPANY REGISTERED NUMBER

	07578187


	BANKERS

	Natwest Bank plc


	ACCOUNTANTS

	Haartwells Limited
	Chartered Certified Accountants
	25 Park Street West Luton Bedfordshire LU1 3BE

	page 1

	SANDHERSONS NEWSAGENTS LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025



	CONTENTS

	Pages


	3-4	Statement of Financial Position


	5-8	Notes to the Financial Statements

	page 2

SANDHERSONS NEWSAGENTS LTD
Company registered number: 07578187
STATEMENT OF FINANCIAL POSITION AT 31 March 2025

	Note	2025		2024
		£	£	£
FIXED ASSETS
Intangible assets	3		207,440	207,440
Property, plant and equipment	4		40,524	34,176
			247,964	241,616
CURRENT ASSETS
Inventories		37,995		72,950
Debtors	5	3,000		3,000
Cash at bank and in hand		55,814		39,346
		96,809		115,296
CREDITORS: Amounts falling due within one year	6	174,874		180,984
NET CURRENT LIABILITIES			(78,065)	(65,688)
TOTAL ASSETS LESS CURRENT LIABILITIES			169,899	175,928

CREDITORS: Amounts falling due after more than one year	7		(83,905)	(95,918)
NET ASSETS			£85,994	£80,010

CAPITAL AND RESERVES
Called up share capital			100	100
Retained earnings			85,894	79,910
SHAREHOLDERS' FUNDS			£85,994	£80,010

	The notes on pages 5-8 form part of these financial statements

	page 3

SANDHERSONS NEWSAGENTS LTD
Company registered number: 07578187
STATEMENT OF FINANCIAL POSITION AT 31 March 2025 (CONT.)

	Note	2025		2024
		£	£	£



	In approving these financial statements as directors of the company we hereby confirm the following:

	For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

	The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with section 476 of the Companies Act 2006.

	The directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.


	These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies

	In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

	The financial statements were approved and authorised for issue by the board of directors on 07 August 2025

	Signed on behalf of the board of directors



	Mr N S Sandhu, Director

	The notes on pages 5-8 form part of these financial statements

	page 4

	SANDHERSONS NEWSAGENTS LTD
	NOTES TO THE ACCOUNTS
	FOR THE YEAR ENDED 31 MARCH 2025



1.	SIGNIFICANT ACCOUNTING POLICIES


1a.	Statement of compliance

	Sandhersons Newsagents Ltd is a private limited company incorporated in England and Wales. .

	The company's registered number and registered office address can be found on the Company Information page.

	These financial statements are the first financial statements that comply with FRS 102. The date of transition is 1 April 2024.

	The transition to FRS 102 has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in notes and below. 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" and the Companies Act 2006.

	Basis of accounting


	The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.


1c.	Revenue recognition

	Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.


1d.	Taxation


	Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.


1e.	Property, plant and equipment

	Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.

	Plant and machinery	Reducing balance 18%
	Vehicles	Reducing balance 25%
	Fixtures and fittings	Reducing balance 15%
	Equipment	Reducing balance 15%


1f.	Inventories

	Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.

	The notes on pages 5-8 form part of these financial statements

	page 5

	SANDHERSONS NEWSAGENTS LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



1.	SIGNIFICANT ACCOUNTING POLICIES (CONT.)


1g.	Short term debtors and creditors

	Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.


1h.	Cash and cash equivalents

	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. For the purpose of statement of cash flows, bank overdrafts which are repayable on demand form an integral part of the Company's cash management are included as a component of cash and cash equivalents.


1i.	Interest bearing borrowings

	All interest-bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of cash payable to the bank (including interest). After initial recognition they are measured at amortised cost using the effective interest rate method, less impairment. Any difference between the amount initially recognised and redemption value is recognised in profit and loss together with any interest and fees payable.


1j.	Leased assets

	Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the Company are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful life. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.



2.	DIRECTORS AND EMPLOYEES

	The average weekly number of employees during the year were as follows:
		2025	2024
	Management and administration	1	1
	Production and sales	4	2
		5	3

	The notes on pages 5-8 form part of these financial statements

	page 6

	SANDHERSONS NEWSAGENTS LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



3.	INTANGIBLE FIXED ASSETS

		Goodwill	Total
		£	£
	Cost

	At 1 April 2024	207,440	207,440
	At 31 March 2025	207,440	207,440
	Amortisation

	At 31 March 2025	-	-

	Net Book Amounts

	At 31 March 2025	207,440	207,440
	At 31 March 2024	207,440	207,440


4.	PROPERTY, PLANT AND EQUIPMENT
		Plant &	Fixtures &
		Machinery	Equipment	Total
		£	£	£
	Cost

	At 1 April 2024	155,067	1,680	156,747
	Additions other than through business combinations	-	15,245	15,245

	At 31 March 2025	155,067	16,925	171,992

	Depreciation

	At 1 April 2024	120,982	1,589	122,571
	For the year	6,136	2,761	8,897
	At 31 March 2025	127,118	4,350	131,468

	Net Book Amounts

	At 31 March 2025	27,949	12,575	40,524
	At 31 March 2024	34,085	91	34,176

	The notes on pages 5-8 form part of these financial statements

	page 7

	SANDHERSONS NEWSAGENTS LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



5.	DEBTORS	2025	2024
		£	£
	Other debtors	3,000	3,000
		£3,000	£3,000



6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£
	Bank loans and overdrafts	22,514	10,648
	Trade creditors	60,312	76,085
	Corporation tax	7,265	9,414
	Other taxes and social security	19,778	20,667
	Other creditors	60,725	58,770
	Accruals and deferred income	4,280	5,400
		£174,874	£180,984



7.	CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
		2025	2024
		£	£
	Bank loans and overdrafts	-	12,013
	Directors loans	83,905	83,905
		£83,905	£95,918



	Analysis of borrowings:

	Due within five years:
	within 1 year
	bank	11,775	10,648
	within 1-2 years
	bank	-	10,648
	within 2-5 years
	bank	-	1,365
		£11,775	£22,661

	The notes on pages 5-8 form part of these financial statements

	page 8