Registered number
03449256
Sandrock Estates Limited
Unaudited Filleted Accounts
30 September 2025

Sandrock Estates Limited
Registered number: | 03449256
Balance Sheet
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investment property | 3 |  |  | 1,285,000 |  |  | 1,285,000
Current assets
Debtors | 4 |  | 68,000 |  |  | -
Cash at bank and in hand |  |  | 36,989 |  |  | 55,298
|  |  | 104,989 |  |  | 55,298
Creditors: amounts falling due within one year | 5 |  | (133,489) |  |  | (92,448)
Net current liabilities |  |  |  | (28,500) |  |  | (37,150)
Total assets less current liabilities |  |  |  | 1,256,500 |  |  | 1,247,850
Provisions for liabilities |  |  |  | (88,750) |  |  | (88,750)
Net assets |  |  |  | 1,167,750 |  |  | 1,159,100
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 1,167,748 |  |  | 1,159,098
Shareholders' funds |  |  |  | 1,167,750 |  |  | 1,159,100
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P Charles
Director
Approved by the board on 7 April 2026

Sandrock Estates Limited
Notes to the Accounts
for the year ended 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover represents rents and commissions receivable. Amounts are stated net of value added tax. Revenue in respect of rental and other income is recognised over the period to which it relates and amounts received in advance are carried forward as deferred income.
| Investment Property
| Investment property is initially recognised at cost and then subsequently measured at fair value. Changes in value are recognised in profit and loss.
| Stocks
| Stocks are measured at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Investment property
investment
property
£
| Cost/Valuation
| At 1 October 2024 | 1,285,000
| Revaluation | -
| At 30 September 2025 | 1,285,000
| Historical cost
| At 1 October 2024 | 930,000
| At 30 September 2025 | 930,000
| Investment properties were revalued by the director at 30th September 2025.
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 68,000 |  | -
|  |  |  |  |  | 68,000 |  | -
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 23,289 |  | 23,937
| Taxation and social security costs | 22,200 |  | 25,511
| Other creditors | 88,000 |  | 43,000
|  |  |  |  |  | 133,489 |  | 92,448
6 | Controlling party
| The controlling party of the company is P Charles.
7 | Other information
| Sandrock Estates Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Detillens, High Street
| Limpsfield
| Oxted
| Surrey
| RH8 0DT

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