REGISTERED NUMBER: 00775516 (England and Wales)

SANDERBROOK INVESTMENTS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C K Nissen

Mr A D Nissen

Mr J J Nissen

SECRETARY:

Mr C K Nissen

REGISTERED OFFICE:

Second Floor

34 Lime Street

London

EC3M 7AT

REGISTERED NUMBER:

00775516 (England and Wales)

ACCOUNTANTS:

Carston ETL

Chartered Accountants

Second Floor

34 Lime Street

London

EC3M 7AT

FIXED ASSETS

Tangible assets

4

2,273

1,901

Investment properties

5

12,773,995

9,699,368

12,776,268

9,701,269

CURRENT ASSETS

Debtors

6

87,515

90,115

Cash at bank and in hand

4,109,277

3,700,067

4,196,792

3,790,182

CREDITORS

Amounts falling due within one year

7

274,751

278,637

NET CURRENT ASSETS

3,922,041

3,511,545

TOTAL ASSETS LESS CURRENT LIABILITIES

16,698,309

13,212,814

PROVISIONS FOR LIABILITIES

2,907,934

2,141,527

NET ASSETS

13,790,375

11,071,287

CAPITAL AND RESERVES

Called up share capital

10,300

10,300

Revaluation reserve

8

12,041,428

8,975,802

Capital redemption reserve

245,812

245,812

Retained earnings

1,492,835

1,839,373

SHAREHOLDERS' FUNDS

13,790,375

11,071,287

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

Mr A D Nissen - Director

1.	STATUTORY INFORMATION

Sanderbrook Investments 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.

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 rents receivable, lease extensions and other income receivable during the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Investment properties

Investment properties are shown at their open market value. The surplus or deficit arising from the annual revaluation is recognised in the profit and loss account for the year. These amounts are not available for distribution as dividends until the related property is sold. The non-distributable amounts are therefore transferred to a separate reserve.

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

892

26,069

10,165

37,126

Additions

-

-

792

792

At 31 December 2025

892

26,069

10,957

37,918

DEPRECIATION

At 1 January 2025

854

25,026

9,345

35,225

Charge for year

10

156

254

420

At 31 December 2025

864

25,182

9,599

35,645

NET BOOK VALUE

At 31 December 2025

28

887

1,358

2,273

At 31 December 2024

38

1,043

820

1,901

5.	INVESTMENT PROPERTIES

Total

£

FAIR VALUE

At 1 January 2025

9,699,368

Additions

9,000

Revaluations

3,065,627

At 31 December 2025

12,773,995

NET BOOK VALUE

At 31 December 2025

12,773,995

At 31 December 2024

9,699,368

In the opinion of the directors the open market value of the investment properties at the balance sheet date was £12,773,995 as stated above.

Fair value at 31 December 2025 is represented by:

£

Valuation in 2016

5,873,940

Valuation in 2017

318,615

Valuation in 2018

337,695

Valuation in 2019

355,736

Valuation in 2020

375,373

Valuation in 2021

395,879

Valuation in 2022

417,371

Valuation in 2023

439,318

Valuation in 2024

461,875

Valuation in 2025

3,065,627

Cost

732,566

12,773,995

If investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

732,566

723,564

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

87,515

90,115

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,220

1,050

Taxation and social security

165,258

172,934

Other creditors

107,273

104,653

274,751

278,637

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

8,975,802

Revaluation in the year

3,065,626

At 31 December 2025

12,041,428

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £87,515 (2024: £90,115) by Thorpeminster Limited, a company in which Mr C K Nissen also has control and significant influence.