Acorah Software Products - Accounts Production 16.8.310 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 08993965 Mrs Anwen Sandham Mr Owen Sandham Mrs Anwen Sandham true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08993965 2024-07-31 08993965 2025-07-31 08993965 2024-08-01 2025-07-31 08993965 frs-core:CurrentFinancialInstruments 2025-07-31 08993965 frs-core:Non-currentFinancialInstruments 2025-07-31 08993965 frs-core:BetweenOneFiveYears 2025-07-31 08993965 frs-core:ComputerEquipment 2025-07-31 08993965 frs-core:ComputerEquipment 2024-08-01 2025-07-31 08993965 frs-core:ComputerEquipment 2024-07-31 08993965 frs-core:FurnitureFittings 2025-07-31 08993965 frs-core:FurnitureFittings 2024-08-01 2025-07-31 08993965 frs-core:FurnitureFittings 2024-07-31 08993965 frs-core:MotorVehicles 2025-07-31 08993965 frs-core:MotorVehicles 2024-08-01 2025-07-31 08993965 frs-core:MotorVehicles 2024-07-31 08993965 frs-core:PlantMachinery 2025-07-31 08993965 frs-core:PlantMachinery 2024-08-01 2025-07-31 08993965 frs-core:PlantMachinery 2024-07-31 08993965 frs-core:WithinOneYear 2025-07-31 08993965 frs-core:ShareCapital 2025-07-31 08993965 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08993965 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08993965 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08993965 frs-bus:SmallEntities 2024-08-01 2025-07-31 08993965 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08993965 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08993965 1 2024-08-01 2025-07-31 08993965 frs-core:DeferredTaxation 2024-07-31 08993965 frs-core:DeferredTaxation 2025-07-31 08993965 frs-bus:Director1 2024-08-01 2025-07-31 08993965 frs-bus:Director2 2024-08-01 2025-07-31 08993965 frs-core:CurrentFinancialInstruments 1 2025-07-31 08993965 2 2024-08-01 2025-07-31 08993965 frs-countries:EnglandWales 2024-08-01 2025-07-31 08993965 2023-07-31 08993965 2024-07-31 08993965 2023-08-01 2024-07-31 08993965 frs-core:CurrentFinancialInstruments 2024-07-31 08993965 frs-core:Non-currentFinancialInstruments 2024-07-31 08993965 frs-core:BetweenOneFiveYears 2024-07-31 08993965 frs-core:MotorVehicles 2023-08-01 2024-07-31 08993965 frs-core:PlantMachinery 2023-08-01 2024-07-31 08993965 frs-core:WithinOneYear 2024-07-31 08993965 frs-core:ShareCapital 2024-07-31 08993965 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 08993965 frs-core:CurrentFinancialInstruments 1 2024-07-31
Registered number: 08993965
Sandham Groundworks Limited
Financial Statements
For The Year Ended 31 July 2025
Simply Accounts
1 Queen's Park Road
Handbridge
Chester
Cheshire
CH4 7AD
Sandham Groundworks Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Sandham Groundworks Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 08993965

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 113,130 |  | 149,166
|  |  | 113,130 |  | 149,166
CURRENT ASSETS
Debtors | 5 | 104,408 |  | 61,120 |
Cash at bank and in hand |  | 1 |  | 20,205 |
|  | 104,409 |  | 81,325 |
Creditors: Amounts Falling Due Within One Year | 6 | (59,592 ) |  | (51,014 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 44,817 |  | 30,311
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 157,947 |  | 179,477
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (426,296 ) |  | (430,132 )
NET LIABILITIES |  |  | (268,349 ) |  | (250,655 )
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Profit and Loss Account |  |  | (268,449 ) |  | (250,755 )
SHAREHOLDERS' FUNDS |  |  | (268,349) |  | (250,655)

Page 1
Page 2
Sandham Groundworks Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Anwen Sandham Director
06/02/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Sandham Groundworks Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Sandham Groundworks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08993965 . The registered office is 1 Queen's Park Road, Handbridge, Chester, Cheshire, CH4 7AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 20% straight line
Computer Equipment | 20% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Sandham Groundworks Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 165,568 | 245,365 | 2,238 | 1,282 | 414,453
Additions | 712 | 72,185 | - | - | 72,897
Disposals | (21,850 ) | (58,424 ) | - | - | (80,274 )
As at 31 July 2025 | 144,430 | 259,126 | 2,238 | 1,282 | 407,076
Depreciation
As at 1 August 2024 | 100,841 | 163,752 | 448 | 246 | 265,287
Provided during the period | 16,624 | 36,694 | 447 | 256 | 54,021
Disposals | (5,098 ) | (20,264 ) | - | - | (25,362 )
As at 31 July 2025 | 112,367 | 180,182 | 895 | 502 | 293,946
Net Book Value
As at 31 July 2025 | 32,063 | 78,944 | 1,343 | 780 | 113,130
As at 1 August 2024 | 64,727 | 81,613 | 1,790 | 1,036 | 149,166

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 11,667 |  | 31,918
Motor Vehicles | 55,700 |  | 74,788
| 67,367 |  | 106,706

Page 4
Page 5
Sandham Groundworks Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,423 |  | 3,288
Deferred tax current asset | 88,084 |  | 57,832
VAT | 6,901 |  | -
| 104,408 |  | 61,120

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 28,070 |  | 24,619
Trade creditors | 6,569 |  | 7,141
Bank loans and overdrafts | 17,596 |  | 5,620
Other taxes and social security | 6,951 |  | 8,818
VAT | - |  | 4,490
Pension Payable | 406 |  | 326
| 59,592 |  | 51,014

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 66,690 |  | 48,439
Bank loans | 21,293 |  | 26,784
Directors loan account | 338,313 |  | 354,909
| 426,296 |  | 430,132

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 73,058

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 35,818 |  | 32,022
Later than one year and not later than five years | 82,864 |  | 57,510
| 118,682 |  | 89,532
Less: Finance charges allocated to future periods | 23,922 |  | 16,474
| 94,760 |  | 73,058

10. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances and tax losses carried forward.
Page 5
Page 6
Sandham Groundworks Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
11. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 August 2024 | (57,832 ) | (57,832)
Origination and reversal of timing differences | (30,252 ) | (30,252 )
Balance at 31 July 2025 | (88,084 ) | (88,084)

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

13. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Anwen Sandham by virtue of her ownership of 100% of the issued share capital in the company.
Page 6