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Company registration number: 03585539
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| SANDFORD FREIGHT (U.K.) LIMITED
SANDFORD FREIGHT (U.K.) LIMITED |  |
COMPANY INFORMATION
Directors | Mr R E Walker
| Mrs J Walker
Registered number | 03585539
Registered office | 01 Meadlake Place
| Thorpe Lea Road
| Egham
| Surrey
| TW20 8HE
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
SANDFORD FREIGHT (U.K.) LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 6
SANDFORD FREIGHT (U.K.) LIMITED REGISTERED NUMBER:03585539 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 26,251 |  | 20,412
|  |  | 26,251 |  | 20,412
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,457,971 |  | 1,648,582 |
Cash at bank and in hand |  | 2,835,433 |  | 2,954,091 |
|  | 4,293,404 |  | 4,602,673 |
Creditors: amounts falling due within one year | 6 | (963,272) |  | (1,188,305) |
Net current assets |  |  | 3,330,132 |  | 3,414,368
Total assets less current liabilities |  |  | 3,356,383 |  | 3,434,780
Net assets |  |  | 3,356,383 |  | 3,434,780
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 15,000 |  | 15,000
Profit and loss account |  |  | 3,341,383 |  | 3,419,780
|  |  | 3,356,383 |  | 3,434,780
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr R E Walker
Director
Date: 5 June 2026
The notes on pages 2 to 6 form part of these financial statements. Page 1
SANDFORD FREIGHT (U.K.) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Sandford Freight (U.K.) Limited is a private company, limited by shares, incorporated in England and Wales. The registered number and address of the registered office is given in the company information page of these financial statements, which is also the principal place of business. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.
| 2.5 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds. Page 2
SANDFORD FREIGHT (U.K.) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% Straight line
|  |  |  | Computer equipment | - | 20% Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
SANDFORD FREIGHT (U.K.) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.8 | Foreign currency translations
Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Profit and Loss Account except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Profit and Loss Account within 'other operating income'.
3. | Employees
| The average monthly number of employees, including directors, during the year was 18 (2024 - 17).
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 33,345 | 63,074 | 96,419
| Additions | 2,513 | 9,253 | 11,766
| At 31 December 2025 | 35,858 | 72,327 | 108,185
| Depreciation |  |  |
| At 1 January 2025 | 28,513 | 47,494 | 76,007
| Charge for the year on owned assets | 2,267 | 3,660 | 5,927
| At 31 December 2025 | 30,780 | 51,154 | 81,934
| Net book value |  |  |
| At 31 December 2025 | 5,078 | 21,173 | 26,251
| At 31 December 2024 | 4,832 | 15,580 | 20,412
Page 4
SANDFORD FREIGHT (U.K.) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 606,577 | 623,967
| Amounts owed by group undertakings | 735,903 | 720,779
| Other debtors | 34,564 | 249,129
| Prepayments and accrued income | 80,927 | 54,707
|  | 1,457,971 | 1,648,582
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 692,539 | 920,511
| Corporation tax | 143,771 | 169,434
| Other taxation and social security | 34,495 | 29,144
| Other creditors | 2,757 | 34,033
| Accruals and deferred income | 89,710 | 35,183
|  | 963,272 | 1,188,305
7. | Commitments under operating leases
| At 31 December 2025 the company has future minimum lease payments under non-cancellable operating leases as follows:
|  | 2025 | 2024
|  | £ | £
| Not later than 1 year | 113,536 | 66,267
| Later than 1 year and not later than 5 years | 130,264 | 25,111
|  | 243,800 | 91,378
Page 5
SANDFORD FREIGHT (U.K.) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Transactions with directors
Included within other debtors are the following advances and credits to the director which subsisted during the years ended 31 December 2025 and 31 December 2024.
|  | 2025 | 2024
|  | £ | £
| Balance outstanding at start of year | 216,605 | 800
| Amounts advanced | 200 | 229,655
| Amounts repaid | (216,765) | (13,850)
| Balance outstanding at end of year | 40 | 216,605
| Interest is not being charged on this loan. The loan is repayable on demand.
Page 6