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REGISTERED NUMBER: 09977602 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| SANDFORD CAPITAL LIMITED |

SANDFORD CAPITAL LIMITED (REGISTERED NUMBER: 09977602)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

SANDFORD CAPITAL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | M A Shearer

| REGISTERED OFFICE: | 4th Floor Tuition House

| 27-37 St Georges Road

| Wimbledon

| London

| SW19 4EU

| REGISTERED NUMBER: | 09977602 (England and Wales)

| ACCOUNTANTS: | Hartley Fowler LLP

| Chartered Accountants

| 4th Floor Tuition House

| 27-37 St George's Road

| Wimbledon

| London

| SW19 4EU

SANDFORD CAPITAL LIMITED (REGISTERED NUMBER: 09977602)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 2,482,476 |  | 1,504,640 |  |

Investment property | 5 | 1,097,099 |  | 1,097,099 |  |

3,579,575 |  | 2,601,739 |  |

CURRENT ASSETS

Debtors | 6 | 28,167 |  | 799,138 |  |

Cash at bank | 76,369 |  | 95,991 |  |

104,536 |  | 895,129 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,922,618 |  | 2,920,928 |  |

NET CURRENT LIABILITIES | (2,818,082 | ) | (2,025,799 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 761,493 |  | 575,940 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Fair value reserve | 977,836 |  | - |  |

Retained earnings | (216,344 | ) | 575,939 |  |

761,493 |  | 575,940 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2026 and were signed by:

M A Shearer - Director

SANDFORD CAPITAL LIMITED (REGISTERED NUMBER: 09977602)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Sandford Capital 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial instruments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Loans classified as debt instruments are initially measured at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

SANDFORD CAPITAL LIMITED (REGISTERED NUMBER: 09977602)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 October 2024 | 1,504,640 |  |

| Revaluations | 977,836 |  |

| At 30 September 2025 | 2,482,476 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,482,476 |  |

| At 30 September 2024 | 1,504,640 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2022 | 1,045,849 |  |

| Valuation in 2023 | (325,645 | ) |

| Valuation in 2024 | 56,494 |  |

| Valuation in 2024 | 201,138 |  |

| Cost | 1,504,640 |  |

2,482,476 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 1,097,099 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,097,099 |  |

| At 30 September 2024 | 1,097,099 |  |

SANDFORD CAPITAL LIMITED (REGISTERED NUMBER: 09977602)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 28,167 |  | 799,138 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 39,853 |  | 36,522 |  |

| Other creditors | 2,882,765 |  | 2,884,406 |  |

2,922,618 |  | 2,920,928 |  |