Company registration number 05274166 (England and Wales)
D SANDS BUILDING SERVICES (KENT) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
D SANDS BUILDING SERVICES (KENT) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
D SANDS BUILDING SERVICES (KENT) LIMITED (REGISTERED NUMBER: 05274166)
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
1
1
Tangible assets
4
6
8
7
9
Current assets
Cash at bank and in hand
3,210
513
Creditors: amounts falling due within one year
5
(20,791)
(30,551)
Net current liabilities
(17,581)
(30,038)
Total assets less current liabilities
(17,574)
(30,029)
Creditors: amounts falling due after more than one year
6
(6,261)
(7,954)
Net liabilities
(23,835)
(37,983)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(23,935)
(38,083)
Total equity
(23,835)
(37,983)
D SANDS BUILDING SERVICES (KENT) LIMITED (REGISTERED NUMBER: 05274166)
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 July 2026
Mr Dean Sands
Director
D SANDS BUILDING SERVICES (KENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

D Sands Building Services (Kent) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Churchdown Chambers, Bordyke, Tonbridge, Kent, TN9 1NR.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- The amount of turnover can be measured reliably

- It is probable that the company will receive the consideration due under the contract

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

1.4
Intangible fixed assets - goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost acquisitions over the company's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost les accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if reliable estimate of the useful life cannot be made.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

D SANDS BUILDING SERVICES (KENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
500
Amortisation and impairment
At 1 April 2025 and 31 March 2026
499
Carrying amount
At 31 March 2026
1
At 31 March 2025
1
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 April 2025 and 31 March 2026
215
1,648
1,863
Depreciation and impairment
At 1 April 2025
214
1,641
1,855
Depreciation charged in the year
-
0
2
2
At 31 March 2026
214
1,643
1,857
D SANDS BUILDING SERVICES (KENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
(Continued)
- 5 -
Carrying amount
At 31 March 2026
1
5
6
At 31 March 2025
1
7
8
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
1,714
1,735
Other creditors
19,077
28,816
20,791
30,551
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
6,261
7,954
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