Sandmill Investments Limited iXBRL

Sandmill Investments Limited

Abridged Unaudited Financial Statements

for the financial period from 18 December 2024 (date of incorporation) to 31 December 2025

Sandmill Investments Limited

DIRECTOR'S REPORT

for the financial period from 18 December 2024 (date of incorporation) to 31 December 2025

The director presents his report and the unaudited financial statements for the financial period from 18 December 2024 (date of incorporation) to 31 December 2025.

Principal Activity

The principal business of the company is investing in real estate opportunities.

Directors

The directors who served during the financial period are as follows:

Mr Paul Richard Dennis-Jones (Appointed 18 December 2024)

Mr Michael Edward Riley (Appointed 18 December 2024, Resigned 5 March 2026)

Political Contributions

The company did not make any disclosable political donations in the current financial period.

Statement of director's Responsibilities and Declaration on Unaudited Financial Statements

The director made the following statement in respect of the unaudited financial statements:

"General responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Director's declaration on unaudited financial statements

In relation to the financial statements comprising the Abridged Profit and Loss Account, the Abridged Balance Sheet and the related notes:

The director approves these financial statements and confirms that he is responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the company will continue in business.

The director confirms that he has made available all the company's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.

The director confirms that to the best of his knowledge and belief, the accounting records reflect all the transactions of the company for the financial period from 18 December 2024 (date of incorporation) to 31 December 2025."

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Paul Richard Dennis-Jones

Director

29 July 2026

Sandmill Investments Limited

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial period from 18 December 2024 (date of incorporation) to 31 December 2025

Dec 25

Notes

Profit before taxation		-

Tax on profit		-
		─────────
Profit for the financial period		-
		─────────
Total comprehensive income		-
		═════════

Sandmill Investments Limited

Company Registration Number: 16143573

ABRIDGED BALANCE SHEET

as at 31 December 2025

Dec 25

Notes

Current Assets

Debtors

Cash and cash equivalents

477,536

─────────

477,538

─────────

Creditors: amounts falling due within one year

(477,536)

─────────

Net Current Assets

─────────

Total Assets less Current Liabilities

═════════

Capital and Reserves

Called up share capital

─────────

Equity attributable to owners of the company

═════════

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

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial period from 18 December 2024 (date of incorporation) to 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 29 July 2026



________________________________
Mr Paul Richard Dennis-Jones
Director

Sandmill Investments Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial period from 18 December 2024 (date of incorporation) to 31 December 2025

General Information

Sandmill Investments Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 16143573. The registered office of the company is 4th Floor, 17-19 Maddox Street, London, W1S 2QH, England which is also the principal place of business of the company. The principal business of the company is investing in real estate opportunities. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 December 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Cash flow statement

The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 12 month 14 days period from 18 December 2024 (date of incorporation) to 31 December 2025.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including director, during the financial period was 0, (Dec 24 - 0).

Capital commitments

The company had no material capital commitments at the financial period-ended 31 December 2025.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial period-end.