Company No: 10836542 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	3	6,649		77,160
		6,649		77,160
Current assets
Debtors	4	2,036,703		1,304,421
Cash at bank and in hand		28,583		221,824
		2,065,286		1,526,245
Creditors: amounts falling due within one year	5	( 229,030)		( 148,218)
Net current assets		1,836,256		1,378,027
Total assets less current liabilities		1,842,905		1,455,187
Net assets		1,842,905		1,455,187
Capital and reserves
Called-up share capital	6	200		200
Profit and loss account		1,842,705		1,454,987
Total shareholders' funds		1,842,905		1,455,187

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Peninsula Sand Holdings Limited (registered number: 10836542) were approved and authorised for issue by the Director on 21 May 2026. They were signed on its behalf by:

J P Brain Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Peninsula Sand Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Westbury Park Engineering Limited, Brook Lane, Westbury, BA13 4ES, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Fixed asset investments include cryptocurrencies, which have been classified as such due to the intention of the company for the use of asset, and a market price being readily available.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Fixed asset investments

	2026		2025
	£		£
Subsidiary undertakings	101		101
Other investments and loans	6,548		77,059
	6,649		77,160

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	101
At 31 March 2026	101
Carrying value at 31 March 2026	101
Carrying value at 31 March 2025	101

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2025	77,059		77,059
Disposals	( 61,013)		( 61,013)
Movement in fair value	( 9,498)		( 9,498)
At 31 March 2026	6,548		6,548
Carrying value at 31 March 2026	6,548		6,548
Carrying value at 31 March 2025	77,059		77,059

4. Debtors

	2026		2025
	£		£
Amounts owed by own subsidiaries	2,036,674		1,304,392
Other debtors	29		29
	2,036,703		1,304,421

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to own subsidiaries	204,359		84,999
Amounts owed to director	18,019		56,237
Accruals	5,799		4,838
Taxation and social security	853		2,144
	229,030		148,218

Amounts owed to Group undertakings are repayable on demand and do not bear interest.

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
20,000 Ordinary shares of £ 0.01 each	200.00		200.00
1 Ordinary B share of £ 0.01	0.01		0.01
	200.01		200.01

7. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Amounts due to directors	18,019		56,237

Interest has been charged at HMRC's official rate of interest. The loans have no fixed repayment terms and are repayable on demand. Dividends have been declared in the year totalling £58,930 (2025: £124,600).

8. Security

There are fixed and floating charges over all the property and undertaking of the company, containing a negative pledge.