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REGISTERED NUMBER: 12381123 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Sandown Coachworks Camberley Ltd

Sandown Coachworks Camberley Ltd (Registered number: 12381123)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Sandown Coachworks Camberley Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | N E Ferreira Menezes

| H J Rossiter

| SECRETARY: | H J Rossiter

| REGISTERED OFFICE: | 24 Doman Road

| Yorktown Business Park

| Camberley

| United Kingdom

| GU15 3DF

| REGISTERED NUMBER: | 12381123 (England and Wales)

| ACCOUNTANTS: | Harris & Co

| Chartered Accountants

| 2 Pavilion Court

| 600 Pavilion Drive

| Northampton

| NN4 7SL

Sandown Coachworks Camberley Ltd (Registered number: 12381123)

Statement of Financial Position

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 142,253 |  | 175,635 |  |

CURRENT ASSETS

Stocks | 5 | 15,000 |  | 15,000 |  |

Debtors | 6 | 720,011 |  | 480,156 |  |

Cash at bank | 216,495 |  | 219,104 |  |

951,506 |  | 714,260 |  |

CREDITORS

Amounts falling due within one year | 7 | 925,900 |  | 758,296 |  |

NET CURRENT ASSETS/(LIABILITIES) | 25,606 |  | (44,036 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 167,859 |  | 131,599 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 53,900 |  | 25,876 |  |

NET ASSETS | 113,959 |  | 105,723 |  |

CAPITAL AND RESERVES

Called up share capital | 158 |  | 198 |  |

Capital redemption reserve | 40 |  | - |  |

Retained earnings | 113,761 |  | 105,525 |  |

113,959 |  | 105,723 |  |

Sandown Coachworks Camberley Ltd (Registered number: 12381123)

Statement of Financial Position - continued

31 December 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

H J Rossiter - Director

Sandown Coachworks Camberley Ltd (Registered number: 12381123)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Sandown Coachworks Camberley Ltd 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.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Leasehold improvements - 33.33% on cost

| Plant and machinery - Straight line over 7 years

| Fixtures and fittings - 33.33% on cost

| Motor vehicles - 33.33% on cost

| Computer equipment - 33.33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts are capitalised in the Statement of Financial Position. Those held under hire purchase contracts are depreciated using the company's appropriate depreciation policies.

| The interest element of these obligations is charged to the Income Statement over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Sandown Coachworks Camberley Ltd (Registered number: 12381123)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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 28 (2024 - 26 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Short |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 January 2025 | 20,000 |  | 132,802 |  | 73,390 |  |

| Additions | - |  | 35,445 |  | 5,251 |  |

| At 31 December 2025 | 20,000 |  | 168,247 |  | 78,641 |  |

| DEPRECIATION

| At 1 January 2025 | 20,000 |  | 77,757 |  | 52,400 |  |

| Charge for year | - |  | 20,461 |  | 16,664 |  |

| At 31 December 2025 | 20,000 |  | 98,218 |  | 69,064 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 70,029 |  | 9,577 |  |

| At 31 December 2024 | - |  | 55,045 |  | 20,990 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 349,111 |  | 28,432 |  | 603,735 |  |

| Additions | 37,281 |  | - |  | 77,977 |  |

| At 31 December 2025 | 386,392 |  | 28,432 |  | 681,712 |  |

| DEPRECIATION

| At 1 January 2025 | 261,900 |  | 16,043 |  | 428,100 |  |

| Charge for year | 66,832 |  | 7,402 |  | 111,359 |  |

| At 31 December 2025 | 328,732 |  | 23,445 |  | 539,459 |  |

| NET BOOK VALUE

| At 31 December 2025 | 57,660 |  | 4,987 |  | 142,253 |  |

| At 31 December 2024 | 87,211 |  | 12,389 |  | 175,635 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 15,000 |  | 15,000 |  |

Sandown Coachworks Camberley Ltd (Registered number: 12381123)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 588,546 |  | 354,418 |  |

| Other debtors | 17,616 |  | 43,540 |  |

| Directors' current accounts | - |  | 3,938 |  |

| Tax | 3,796 |  | - |  |

| Deferred tax asset | 15,773 |  | - |  |

| Prepayments and accrued income | 94,280 |  | 78,260 |  |

720,011 |  | 480,156 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,494 |  | 5,495 |  |

| Hire purchase contracts (see note 9) | 19,335 |  | 4,895 |  |

| Trade creditors | 384,654 |  | 252,783 |  |

| Amounts owed to group undertakings | 178,130 |  | 181,927 |  |

| Tax | 70,376 |  | 53,864 |  |

| Social security and other taxes | 43,715 |  | 30,922 |  |

| VAT | 141,673 |  | 115,776 |  |

| Other creditors | 73,832 |  | 102,988 |  |

| Directors' current accounts | 53 |  | - |  |

| Accrued expenses | 8,638 |  | 9,646 |  |

925,900 |  | 758,296 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 5,633 |  | 5,633 |  |

| Bank loans - 2-5 years | 14,750 |  | 17,768 |  |

| Bank loans more 5 yr by instal | - |  | 2,475 |  |

| Hire purchase contracts (see note 9) | 33,517 |  | - |  |

53,900 |  | 25,876 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 2,475 |  |

| Hire purchase contracts are secured on the assets owned under hire purchase contracts.

Sandown Coachworks Camberley Ltd (Registered number: 12381123)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 19,335 |  | 4,895 |  |

| Between one and five years | 33,517 |  | - |  |

52,852 |  | 4,895 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 91,627 |  | 93,088 |  |

| Between one and five years | 25,533 |  | 117,160 |  |

117,160 |  | 210,248 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| H J Rossiter

| Balance outstanding at start of year | 3,938 |  | (47,560 | ) |

| Amounts advanced | 28,595 |  | 56,363 |  |

| Amounts repaid | (32,533 | ) | (4,865 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 3,938 |  |

| The above loan is unsecured, interest free and repayable on demand.