Registration number: 11769070

Sandymount Group Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Sandymount Group Limited

Company Information

Directors

Mrs E A Haren Mr M J H Haren Mr A C Pordage Ms M Woodham

Registered office

14 Rowan Drive Royal Wootton Bassett Swindon Wiltshire SN4 7ES

Accountants

Regulatory Accounting Ltd T/A Optimum Professional Services Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

Sandymount Group Limited

(Registration number: 11769070)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	119,621	65,772
Current assets
Stocks	5	53,433	53,433
Debtors	6	129,698	83,390
Investments	7	10,903	10,903
Cash at bank and in hand		9,970	9,790
		204,004	157,516
Creditors: Amounts falling due within one year	8	(45,147)	(15,976)
Net current assets		158,857	141,540
Total assets less current liabilities		278,478	207,312
Creditors: Amounts falling due after more than one year	8	(187,551)	(149,983)
Provisions for liabilities		(29,905)	(16,443)
Net assets		61,022	40,886
Capital and reserves
Called up share capital		100	100
Retained earnings		60,922	40,786
Shareholders' funds		61,022	40,886

Sandymount Group Limited

(Registration number: 11769070)
Balance Sheet as at 31 October 2025

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 July 2026 and signed on its behalf by:
 

......................................... Mrs E A Haren Director

......................................... Mr M J H Haren Director

Sandymount Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
14 Rowan Drive
Royal Wootton Bassett
Swindon
Wiltshire
SN4 7ES
England

These financial statements were authorised for issue by the Board on 23 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when: The amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity, and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Sandymount Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	25% on Cost
Motor vehicles	25% on Cost
Office Equipment	25% on Cost

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Sandymount Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Sandymount Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 November 2024	4,280	62,372	37,641	104,293
Additions	359	81,948	18,445	100,752
Disposals	-	(14,990)	-	(14,990)
At 31 October 2025	4,639	129,330	56,086	190,055
Depreciation
At 1 November 2024	1,987	1,161	35,373	38,521
Charge for the year	881	38,544	5,479	44,904
Eliminated on disposal	-	(12,991)	-	(12,991)
At 31 October 2025	2,868	26,714	40,852	70,434
Carrying amount
At 31 October 2025	1,771	102,616	15,234	119,621
At 31 October 2024	2,293	61,211	2,268	65,772

5

Stocks

	2025 £	2024 £
Work in progress	53,433	53,433

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		123,532	76,736
Amounts owed by related parties	9	-	6,654
Other debtors		6,166	-
		129,698	83,390

7	Current asset investments

	2025 £	2024 £
Shares in group undertakings	10,903	10,903

Sandymount Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		14,162	8,574
Trade creditors		1,905	708
Taxation and social security		1,130	5,374
Accruals and deferred income		1,450	1,320
Other creditors		26,500	-
		45,147	15,976

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		42,791	35,855
Other non-current financial liabilities		144,760	114,128
		187,551	149,983

Sandymount Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

9	Related party transactions

Transactions with directors

2025	At 1 November 2024 £	At 31 October 2025 £
	11,452	11,452

Summary of transactions with subsidiaries

At the date of the balance sheet the company was owed £1,868 (2024: £1,868) by Sandymount Windows and Doors Ltd, a company owed 100% by Sandymount Group Ltd.

Summary of transactions with other related parties

At the date of the balance sheet the company owed Sandymount Construction Ltd £107,676 (2024: £102,676)