Registration number: 10320093

D Sandiford Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 5

D Sandiford Limited

(Registration number: 10320093)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,663	1,236
Current assets
Debtors	5	96,690	23,354
Cash at bank and in hand		32,517	62,563
		129,207	85,917
Creditors: Amounts falling due within one year	6	(130,457)	(86,189)
Net current liabilities		(1,250)	(272)
Total assets less current liabilities		1,413	964
Provisions for liabilities		(228)	(235)
Net assets		1,185	729
Capital and reserves
Called up share capital		100	100
Retained earnings		1,085	629
Shareholders' funds		1,185	729

For the financial year ending 30 April 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 year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

D Sandiford Limited

(Registration number: 10320093)
Balance Sheet as at 30 April 2025

These financial statements have been prepared and 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 16 January 2026
 

......................................... Mr D Sandiford Director

D Sandiford Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 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:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA

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.

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.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

D Sandiford Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tax

The tax expense for the period comprises current and deferred tax.

The current 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.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and
their carrying amounts in the financial statements and on unused tax losses or tax credits in the company.

Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the
reporting date.

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
Computer equipment	straight line over 3 years

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4	Tangible assets

	Computer equipment  £	Total £
Cost or valuation
At 1 May 2024	9,566	9,566
Additions	3,123	3,123
At 30 April 2025	12,689	12,689
Depreciation
At 1 May 2024	8,330	8,330
Charge for the year	1,696	1,696
At 30 April 2025	10,026	10,026
Carrying amount
At 30 April 2025	2,663	2,663
At 30 April 2024	1,236	1,236

D Sandiford Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	6,393	-
Other debtors	90,297	23,354
	96,690	23,354

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	15,078	19,728
Other creditors	115,379	66,461
	130,457	86,189

7	Related party transactions

Other transactions with the director

During the year, advances were made to the director in the sum of £223,727 and repayments were made in the sum of £156,463. At the year end, the director owed the company the amount of £87,187 (2024: £19,923) and this amount is included in other debtors. The loan was interest free and repayable on demand.