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Registered Number: SC669540
Scotland
Unaudited Financial Statements
for the year ended 31 December 2025
for
SANDWOOD COMMERCIAL SERVICES LIMITED

Sandwood Commercial Services Limited Contents Page For the year ended 31 December 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Statement of financial position | 4

Sandwood Commercial Services Limited Company Information For the year ended 31 December 2025
Directors | Caroline Louise Harrison John Wyndham Fowler Harrison
Registered Number | SC669540
Registered Office | 28 Low Street Banff Aberdeenshire AB45 1AS
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Sandwood Commercial Services Limited Directors' Report For the year ended 31 December 2025
Director's report and financial statements The directors present his/her/their report and accounts for the year ended 31 December 2025. Directors The directors who served the company throughout the year were as follows:
Caroline Louise Harrison
John Wyndham Fowler Harrison
Statement of directors' responsibilities The directors are responsible for preparing the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: select suitable accounting policies and then apply them consistently make judgements and estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the board and signed on its behalf by:
---------------------------------- John Wyndham Fowler Harrison Director
Date approved: 16 April 2026 2

Sandwood Commercial Services Limited Accountants' Report For the year ended 31 December 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Sandwood Commercial Services Limited for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sandwood Commercial Services Limited for the year ended 31 December 2025 as set out on pages Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Sandwood Commercial Services Limited , as a body, in accordance with the terms of our engagement letter dated 16 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Sandwood Commercial Services Limited and state those matters that we have agreed to state to the Board of Directors of Sandwood Commercial Services Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sandwood Commercial Services Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Sandwood Commercial Services 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 Sandwood Commercial Services Limited . You consider that Sandwood Commercial Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Sandwood Commercial Services 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 account 31 December 2025. .................................................... FBD Consultancy Accounts & Tax Ltd. 2 Glasgow Road Dennyloanhead Stirlingshire FK4 1QF 16 April 2026 3

Registered Number: SC669540 Sandwood Commercial Services Limited Statement of Financial Position As at 31 December 2025
|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Current assets |  | 25,336 |  |  | 30,738 |
Creditors: amount falling due within one year |  | (3,710) |  |  | (4,099) |
Net current assets |  |  | 21,626 |  |  | 26,639
Total assets less current liabilities |  |  | 21,626 |  |  | 26,639
Net assets |  |  | 21,626 |  |  | 26,639
Capital and reserves |  |  | 21,626 |  |  | 26,639
NOTES TO THE ACCOUNTS General Information Sandwood Commercial Services Limited is a private company, limited by shares, registered in Scotland, registration number SC669540, registration address 28 Low Street, Banff, Aberdeenshire, AB45 1AS.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 16 April 2026 and were signed on its behalf by:
-------------------------------- John Wyndham Fowler Harrison Director
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