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REGISTERED NUMBER: 07305832

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

D. SANDHER LTD

| D. SANDHER LTD (REGISTERED NUMBER: 07305832) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Statement of Changes in Equity | 3 |

| Notes to the Financial Statements | 4 |

| D. SANDHER LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | Mrs A K Jhutti-Sandher

| D Sandher

| REGISTERED OFFICE: | 57 Kings Road

| Wilmslow

| Cheshire

| SK9 5PW

| BUSINESS ADDRESS: | 57 Kings Road

| Wilmslow

| Cheshire

| SK9 5PW

| REGISTERED NUMBER: | 07305832

| ACCOUNTANTS: | Donachie Chartered Accountants

| 2nd Floor

| Templeton House

| 62 Templeton Street

| Glasgow

| G40 1DA

| D. SANDHER LTD (REGISTERED NUMBER: 07305832) |

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 75,786 |  | 106,029 |  |

CURRENT ASSETS

Debtors | 5 | 67,858 |  | 62,820 |  |

Cash at bank | 18,751 |  | 43,061 |  |

86,609 |  | 105,881 |  |

CREDITORS

Amounts falling due within one year | 6 | 51,049 |  | 28,480 |  |

NET CURRENT ASSETS | 35,560 |  | 77,401 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 111,346 |  | 183,430 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 80,670 |  | 95,366 |  |

NET ASSETS | 30,676 |  | 88,064 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 30,576 |  | 87,964 |  |

SHAREHOLDERS' FUNDS | 30,676 |  | 88,064 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

D Sandher - Director

| D. SANDHER LTD (REGISTERED NUMBER: 07305832) |

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JULY 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 August 2023 | 100 |  | 20,234 |  | 20,334 |  |

Changes in equity

Dividends | - |  | (50,300 | ) | (50,300 | ) |

Total comprehensive income | - |  | 118,030 |  | 118,030 |  |

Balance at 31 July 2024 | 100 |  | 87,964 |  | 88,064 |  |

Changes in equity

Dividends | - |  | (108,250 | ) | (108,250 | ) |

Total comprehensive income | - |  | 50,862 |  | 50,862 |  |

Balance at 31 July 2025 | 100 |  | 30,576 |  | 30,676 |  |

| D. SANDHER LTD (REGISTERED NUMBER: 07305832) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| D. Sandher Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles | - | 25% Straight line

| Computer equipment | - | Straight line over 3 years

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Financial instruments

| Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement.

| Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to financial liabilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability.

| An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. A financial liability is any contractual arrangement for an entity to deliver cash to the holder of the associated financial instrument.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| D. SANDHER LTD (REGISTERED NUMBER: 07305832) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 123,605 |  | 599 |  | 124,204 |  |

| Additions | - |  | 940 |  | 940 |  |

| At 31 July 2025 | 123,605 |  | 1,539 |  | 125,144 |  |

| DEPRECIATION

| At 1 August 2024 | 18,026 |  | 149 |  | 18,175 |  |

| Charge for year | 30,901 |  | 282 |  | 31,183 |  |

| At 31 July 2025 | 48,927 |  | 431 |  | 49,358 |  |

| NET BOOK VALUE

| At 31 July 2025 | 74,678 |  | 1,108 |  | 75,786 |  |

| At 31 July 2024 | 105,579 |  | 450 |  | 106,029 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 67,858 |  | 62,820 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 14,696 |  | 14,696 |  |

| Corporation tax | 24,581 |  | 2,991 |  |

| Social security and other taxes | 896 |  | 437 |  |

| VAT | 5,965 |  | 6,184 |  |

| Directors' current accounts | 106 |  | 172 |  |

| Accruals and deferred income | 4,805 |  | 4,000 |  |

51,049 |  | 28,480 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 80,670 |  | 95,366 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 95,366 |  | 110,062 |  |

| D. SANDHER LTD (REGISTERED NUMBER: 07305832) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025 | 2024 |

£ | £ |

| Mrs A K Jhutti-Sandher

| Balance outstanding at start of year | (172 | ) | (91 | ) |

| Amounts advanced | 66 |  | (81 | ) |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (106 | ) | (172 | ) |

11. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £108,250 (2024 - £50,300) were paid to the directors .

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is D Sandher.