Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2024-07-01 false No description of principal activity 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10147617 2024-07-01 2025-06-30 10147617 2023-07-01 2024-06-30 10147617 2025-06-30 10147617 2024-06-30 10147617 c:Director1 2024-07-01 2025-06-30 10147617 d:CurrentFinancialInstruments 2025-06-30 10147617 d:CurrentFinancialInstruments 2024-06-30 10147617 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 10147617 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 10147617 d:ShareCapital 2025-06-30 10147617 d:ShareCapital 2024-06-30 10147617 d:RetainedEarningsAccumulatedLosses 2025-06-30 10147617 d:RetainedEarningsAccumulatedLosses 2024-06-30 10147617 c:OrdinaryShareClass1 2024-07-01 2025-06-30 10147617 c:OrdinaryShareClass1 2025-06-30 10147617 c:OrdinaryShareClass1 2024-06-30 10147617 c:FRS102 2024-07-01 2025-06-30 10147617 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10147617 c:FullAccounts 2024-07-01 2025-06-30 10147617 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10147617 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10147617 SANDLEFORD HOLDINGS (UK) LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
SANDLEFORD HOLDINGS (UK) LTD REGISTERED NUMBER: 10147617 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | 75,037 |  | 90,925 |
Debtors: amounts falling due within one year | 5 | 974 |  | 82,247 |
Cash at bank and in hand |  | 4,836 |  | 20,203 |
|  | 80,847 |  | 193,375 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (163,494) |  | (266,625) |
Net current liabilities |  |  | (82,647) |  | (73,250)
Total assets less current liabilities |  |  | (82,647) |  | (73,250)
Net liabilities |  |  | (82,647) |  | (73,250)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 2 |  | 2
Profit and loss account |  |  | (82,649) |  | (73,252)
|  |  | (82,647) |  | (73,250)
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SANDLEFORD HOLDINGS (UK) LTD REGISTERED NUMBER: 10147617 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J M Flavell
Director
Date: 22 January 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
SANDLEFORD HOLDINGS (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Sandleford Holdings (UK) Ltd is a private company limited by shares, registered in England and Wales. The company's registered number is 10147617. The address of the company's registered office is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
As shown by the financial statements the liabilities of the company exceed its assets and the company meets its day to day working capital requirements through financial support from a related company. The loan to the company will not be called in until the company has sufficient funds to repay. After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Based on the above, the directors consider it appropriate to prepare the financial statements on the going concern basis.
| 2.3 | Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable for services during the year, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
SANDLEFORD HOLDINGS (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
| 2.9 | Government grants
The UK government has offered a range of financial support packages to help companies, including government backed financing arrangements, furlough schemes, deferment of VAT payments and, for some sectors, business rates holidays. Of the offered schemes, the company used the furlough scheme. The income from the furlough scheme has been recognised within 'Other operating income'. The income is recognised when the company has reasonable assurance that they will comply with the conditions attaching the grant, and that the grant will be received.
| 2.10 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 4
SANDLEFORD HOLDINGS (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.11 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 75,037 | 90,925
|  | 75,037 | 90,925
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 974 | 5,073
| Amounts owed by group undertakings | - | 55,513
| Other debtors | - | 18,805
| Prepayments and accrued income | - | 2,856
|  | 974 | 82,247
| Amounts owed by related parties are unsecured, interest free and payable on demand.
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SANDLEFORD HOLDINGS (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 1,348
| Trade creditors | 125,344 | 253,822
| Amounts owed to group undertakings | 18,427 | -
| Other taxation and social security | 15,692 | 156
| Other creditors | 431 | 7,899
| Accruals and deferred income | 3,600 | 3,400
|  | 163,494 | 266,625
| Amounts owed to related parties are unsecured, interest free and repayable on demand.
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordinary shares of £1.00 each | 2 | 2
| The shares have attached to them full voting, dividend and capital distribution rights.
8. | Related party transactions
| At the balance sheet date the company owed £18,428 (2024: was owed £55,513 by) to a related party. This is an interest free loan with no set repayment date.
9. | Controlling party
The company is controlled and owned by Aquilia PTY LTD by virtue of their 100% shareholding in Sandleford Holdings (UK) Ltd.
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