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Registration number: 15541739

Sandyland Property Limited
Unaudited Filleted Financial Statements
for the Period from 5 March 2024 to 30 June 2025

Sandyland Property Limited

Contents

Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Unaudited Financial Statements | 4 to 7

Sandyland Property Limited

Company Information

Director | Ms R Kesavan

Registered office | 34a Sydenham Road Croydon Surrey CR0 2EF

Accountants | Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Sandyland Property Limited
for the Period Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sandyland Property Limited for the period ended 30 June 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Sandyland Property Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Sandyland Property Limited and state those matters that we have agreed to state to the Board of Directors of Sandyland Property Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sandyland Property Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Sandyland Property Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Sandyland Property Limited. You consider that Sandyland Property Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Sandyland Property Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

27 March 2026

Sandyland Property Limited

(Registration number: 15541739)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £
Fixed assets |  |
Investment property | 4 | 504,378
Current assets |  |
Debtors | 5 | 23,006
Creditors: Amounts falling due within one year | 6 | (6,465)
Net current assets |  | 16,541
Total assets less current liabilities |  | 520,919
Creditors: Amounts falling due after more than one year | 6 | (503,978)
Net assets |  | 16,941
Capital and reserves |  |
Called up share capital | 7 | 100
Retained earnings |  | 16,841
Shareholders' funds |  | 16,941

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

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 Income Statement.

Approved and authorised by the director on 27 March 2026

Ms R Kesavan Director |  |

Sandyland Property Limited

Notes to the Unaudited Financial Statements for the Period from 5 March 2024 to 30 June 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:
34a Sydenham Road
Croydon
Surrey
CR0 2EF

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.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Sandyland Property Limited

Notes to the Unaudited Financial Statements for the Period from 5 March 2024 to 30 June 2025 (continued)

2 | Accounting policies (continued)

The current income 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.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Sandyland Property Limited

Notes to the Unaudited Financial Statements for the Period from 5 March 2024 to 30 June 2025 (continued)

2 | Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4 | Investment properties

| 2025 £
Additions | 504,378
At 30 June | 504,378

5 | Debtors

Current | 2025 £
Trade debtors | 3,600
Other debtors | 19,406
| 23,006

Sandyland Property Limited

Notes to the Unaudited Financial Statements for the Period from 5 March 2024 to 30 June 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Taxation and social security | 4,725
Accruals and deferred income | 1,440
Other creditors | 300
| 6,465

Creditors: amounts falling due after more than one year

| Note | 2025 £
Due after one year |  |
Loans and borrowings | 8 | 503,978

7 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £1 each | 100 | 100

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £
Other borrowings | 503,978