Sandhill Barns Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08566573 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Sandhill Barns Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J C H Hewitt

REGISTERED OFFICE:

The Old Stables

Sutton Manor Farm

Bishop's Sutton

Alresford

Hampshire

SO24 0AA

REGISTERED NUMBER:

08566573 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Investment property

4

1,300,000

CURRENT ASSETS

Debtors

5

7,242

4,772

Cash at bank and in hand

2,097

19,494

9,339

24,266

CREDITORS

Amounts falling due within one year

6

763,504

765,970

NET CURRENT LIABILITIES

(754,165

)

(741,704

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

545,835

558,296

PROVISIONS FOR LIABILITIES

7

100,535

NET ASSETS

445,300

457,761

CAPITAL AND RESERVES

Called up share capital

8

100

Fair value reserve - non-distributable

428,598

Retained earnings

16,602

29,063

SHAREHOLDERS' FUNDS

445,300

457,761

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 director acknowledges his 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 director and authorised for issue on 28 April 2026 and were signed by:

J C H Hewitt - Director

1.	STATUTORY INFORMATION

Sandhill Barns Ltd is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents invoiced rent receivable.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.

EMPLOYEES

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

1,300,000

NET BOOK VALUE

At 31 July 2025

1,300,000

At 31 July 2024

1,300,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2022

529,133

Cost

770,867

1,300,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

Cost

770,867

Investment property was valued on an open market basis on 31 July 2025 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

2,260

4,772

Corporation tax

3,208

-

Prepayments

1,774

-

7,242

4,772

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Corporation tax

-

5,957

Knightsbridge Farms Limited

84,152

81,256

Cheverton Aggregates Limited

5,856

Directors' current accounts

671,696

670,546

Accruals and deferred income

1,800

2,355

763,504

765,970

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

Property revaluations

100,535

Deferred

tax

£

Balance at 1 August 2024

100,535

Balance at 31 July 2025

100,535

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

50

Ordinary 'A'

£1

50

Ordinary 'B'

£1

50

100

The Ordinary 'A' shares and Ordinary 'B' shares rank pari passu in all respects except that dividends may be paid to the holders of one class of shares to the exclusion of the other at the director's discretion.

9.	RELATED PARTY DISCLOSURES

Knightsbridge Farms Limited

J C H Hewitt is a director

During the period under review the company incurred management fees from Knightsbridge Farms Limited amounting to £25,600 (2024 - £21,120).

Cheverton Aggregates Limited

J C H Hewitt is a director

2025

2024

£

Amounts due to related parties at the balance sheet date:

Mr J C H Hewitt - director

671,696

670,546

Knightsbridge Farms Limited

84,152

81,256

Cheverton Aggregates Limited

5,856