Sandyman-Investments Limited - Filleted accounts

Registered number

13542278

Sandyman-Investments Limited

Filleted Accounts

31 August 2025

Sandyman-Investments Limited
Registered number:		13542278
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		51,188			54,188
Tangible assets	4		529,604			558,595
			580,792			612,783

Current assets
Stocks		58,000			38,000
Debtors	5	54,416			50,100
Cash at bank and in hand		372,584			260,946
		485,000			349,046

Creditors: amounts falling due within one year	6	(209,258)			(211,859)

Net current assets			275,742			137,187

Total assets less current liabilities			856,534			749,970

Creditors: amounts falling due after more than one year	7		(643,586)			(702,702)



Net assets			212,948			47,268

Capital and reserves
Called up share capital			100			100
Profit and loss account			212,848			47,168

Shareholders' funds			212,948			47,268

The directors are 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 directors acknowledge their 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.




Peter Sandstrom
Director
Approved by the board on 31 March 2026

Sandyman-Investments Limited
Notes to the Accounts
for the year ended 31 August 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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			over 10 years
	Motor vehicles			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					42		51


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 September 2024							60,765
	At 31 August 2025							60,765

	Amortisation
	At 1 September 2024							6,577
	Provided during the year							3,000
	At 31 August 2025							9,577

	Net book value
	At 31 August 2025							51,188
	At 31 August 2024							54,188

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	347,673		286,949		4,655		639,277
	At 31 August 2025	347,673		286,949		4,655		639,277

	Depreciation
	At 1 September 2024	43,890		35,732		1,060		80,682
	Charge for the year	14,767		13,694		530		28,991
	At 31 August 2025	58,657		49,426		1,590		109,673

	Net book value
	At 31 August 2025	289,016		237,523		3,065		529,604
	At 31 August 2024	303,783		251,217		3,595		558,595


5	Debtors					2025		2024
£							£

	Other debtors					54,416		50,100

	Amounts due after more than one year included above					39,500		39,500


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					51,500		51,500
	Trade creditors					51,894		65,329
	Taxation and social security costs					91,807		79,494
	Other creditors					14,057		15,536
						209,258		211,859


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					125,286		184,402
	Other creditors					518,300		518,300
						643,586		702,702


8	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					176,786		235,902

	The bank loan provided by HSBC Bank is secured by a fixed and floating charge under a debenture granted on 3 March 2023.


9	Other information

	Sandyman-Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	12 Pound Lane
	Marlow
	Buckinghamshire
	SL7 2AW