Sandstone Training Limited

Sandstone Training Limited
Contents Page
For the year ended 31 May 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Sandstone Training Limited Accountants' Report For the year ended 31 May 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. K N Tan 31 May 2026 .................................................... K N Tan 54 Weald Lane Harrow HA3 5EX 28 August 2026 1

Sandstone Training Limited
Accountants' Report
For the year ended 31 May 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
K N Tan
31 May 2026

....................................................

K N Tan
54 Weald Lane

Harrow
HA3 5EX
28 August 2026

1

Sandstone Training Limited
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	5,853	4,200
		5,853	4,200
Current assets
Stocks		1,921	2,638
Debtors		23,488	40,403
Cash at bank and in hand		22,491	10,556
		47,900	53,597
Creditors: amount falling due within one year		(49,720)	(50,990)
Net current assets		(1,820)	2,607

Total assets less current liabilities		4,033	6,807
Creditors: amount falling due after more than one year		(17,398)	(23,595)
Net assets		(13,365)	(16,788)

Capital and reserves
Called up share capital		400	400
Share Premium Account		19,900	19,900
General Reserves		53,663	53,663
Profit and loss account		(87,328)	(90,751)
Shareholders' funds		(13,365)	(16,788)

For the year ended 31 May 2026 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 28 August 2026 and were signed on its behalf by:

-------------------------------
Cedric Alexander ASTOR
Director

2

Sandstone Training Limited
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

Sandstone Training Limited is a private company, limited by shares, registered in , registration number 09034898, registration address 54 Weald Lane , Harrow, Middlesex, HA3 5EX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going Concern

The ability of the company to continue to trade is dependent upon the continued support of the directors and the directors are confident the company will trade out of the situation. The directors have confirmed continued support for a period of 12 months from the date of these financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Website - 30% Straight Line

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

30% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees During the year the average number of employees was 0 Average number of employees during the year was 0 (2025 : 0).

3.

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 June 2025	11,154	11,154
Additions	4,000	4,000
Disposals	-	-
At 31 May 2026	15,154	15,154
Amortisation
At 01 June 2025	6,954	6,954
Charge for year	2,347	2,347
On disposals	-	-
At 31 May 2026	9,301	9,301
Net book values
At 31 May 2026	5,853	5,853
At 31 May 2025	4,200	4,200

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 June 2025	1,900	1,900
Additions	-	-
Disposals	-	-
At 31 May 2026	1,900	1,900
Depreciation
At 01 June 2025	1,900	1,900
Charge for year	-	-
On disposals	-	-
At 31 May 2026	1,900	1,900
Net book values
Closing balance as at 31 May 2026	-	-
Opening balance as at 01 June 2025	-	-

3

Registered Number: 09034898

SANDSTONE TRAINING LIMITED

Abridged Accounts

Period of accounts Start date: 01 June 2025 End date: 31 May 2026