REGISTERED NUMBER: 08692005 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

SANDEE WORLDWIDE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Evans

REGISTERED OFFICE:

Sandee Worldwide Ltd

Unit 2, Aerial Road

Llay Industrial Estate South

Llay

Wrexham

LL12 0TU

REGISTERED NUMBER:

08692005 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

HSBC Bank Plc

31 Church Street

Kidderminster

Worcestershire

DY10 2AY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

98,880

100,609

98,880

100,609

CURRENT ASSETS

Stocks

44,175

46,735

Debtors

6

13,497

3,481

Cash at bank and in hand

115,714

145,624

173,386

195,840

CREDITORS

Amounts falling due within one year

7

163,919

196,752

NET CURRENT ASSETS/(LIABILITIES)

9,467

(912

)

TOTAL ASSETS LESS CURRENT LIABILITIES

108,347

99,697

CREDITORS

Amounts falling due after more than one year

8

(25,841

)

(39,456

)

PROVISIONS FOR LIABILITIES

9

(17,954

)

(16,900

)

NET ASSETS

64,552

43,341

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

64,352

43,141

SHAREHOLDERS' FUNDS

64,552

43,341

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11th March 2026 and were signed by:

S J Evans - Director

1.	STATUTORY INFORMATION

Sandee Worldwide Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Patents

Licences are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost in equal installments over the useful economic life.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st October 2024

and 30th September 2025

25,000

AMORTISATION

At 1st October 2024

and 30th September 2025

25,000

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st October 2024

10,936

9,868

125,245

4,512

150,561

Additions

-

-

24,750

-

24,750

At 30th September 2025

10,936

9,868

149,995

4,512

175,311

DEPRECIATION

At 1st October 2024

6,602

6,583

32,290

4,477

49,952

Charge for year

650

493

25,301

35

26,479

At 30th September 2025

7,252

7,076

57,591

4,512

76,431

NET BOOK VALUE

At 30th September 2025

3,684

2,792

92,404

-

98,880

At 30th September 2024

4,334

3,285

92,955

35

100,609

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st October 2024

and 30th September 2025

40,250

DEPRECIATION

At 1st October 2024

8,385

Charge for year

7,965

At 30th September 2025

16,350

NET BOOK VALUE

At 30th September 2025

23,900

At 30th September 2024

31,865

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

9,937

1,453

Other debtors

3,047

1,600

Prepayments

513

428

13,497

3,481

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

3,615

3,615

Trade creditors

3,242

36,599

Amounts owed to group undertakings

102,774

103,941

Tax

15,832

26,288

Social security and other taxes

358

-

VAT

23,958

14,134

Accrued expenses

4,140

2,175

163,919

196,752

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 1-2 years

833

10,000

Bank loans - 2-5 years

-

833

Hire purchase contracts

25,008

28,623

25,841

39,456

9.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

Accelerated capital allowances

17,954

16,900

Deferred

tax

£

Balance at 1st October 2024

16,900

Movement in the year due to -

changes in tax allowances

1,054

changes in tax losses

changes in tax rates

Balance at 30th September 2025

17,954

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

130

A Ordinary

£1

130

130

70

B Ordinary

£1

70

70

200

200

11.	CAPITAL COMMITMENTS

30.9.25

30.9.24

£

£

Contracted but not provided for in the

financial statements

-

-

12.	ULTIMATE CONTROLLING PARTY