Registration number: 14077687

Sandstone Bar Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Sandstone Bar Ltd

Company Information

Directors

Mr Tom Mitchell Mrs Emma Mitchell

Registered office

8 Bachefield Avenue, Huntington Chester CH3 6DA

Accountants

AWM FINANCE LIMITED 121 Hough Green Chester Cheshire CH4 8JW

Sandstone Bar Ltd

(Registration number: 14077687)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	42,053	47,885
Current assets
Stocks	5	4,600	4,600
Debtors	6	17,297	7,951
Cash at bank and in hand		13,390	5,857
		35,287	18,408
Creditors: Amounts falling due within one year	7	(23,879)	(16,284)
Net current assets		11,408	2,124
Total assets less current liabilities		53,461	50,009
Provisions for liabilities		(4,522)	(4,522)
Net assets		48,939	45,487
Capital and reserves
Called up share capital		2	2
Retained earnings		48,937	45,485
Shareholders' funds		48,939	45,487

For the financial year ending 31 December 2025 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 July 2026 and signed on its behalf by:
 

Sandstone Bar Ltd

(Registration number: 14077687)
Balance Sheet as at 31 December 2025

......................................... Mr Tom Mitchell Director

Sandstone Bar Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
8 Bachefield Avenue,
Huntington
Chester
CH3 6DA

These financial statements were authorised for issue by the Board on 23 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Sandstone Bar Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	10% on cost
Fixtures and Fittings	20% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Sandstone Bar Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Sandstone Bar Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Short leasehold land and buildings £	Fixtures and fittings £	Total £
Cost or valuation
At 1 January 2025	33,962	29,887	63,849
Additions	-	564	564
At 31 December 2025	33,962	30,451	64,413
Depreciation
At 1 January 2025	7,762	8,202	15,964
Charge for the year	3,396	3,000	6,396
At 31 December 2025	11,158	11,202	22,360
Carrying amount
At 31 December 2025	22,804	19,249	42,053
At 31 December 2024	26,200	21,685	47,885

Included within the net book value of land and buildings above is £22,803 (2024 - £26,199) in respect of short leasehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	4,600	4,600

6

Debtors

Current	2025 £	2024 £
Amounts owed by related parties	12,066	6,793
Prepayments	4,524	479
Other debtors	707	679
	17,297	7,951

Sandstone Bar Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	14,865	4,324
Taxation and social security	5,678	7,543
Other creditors	3,336	4,417
	23,879	16,284

8

Dividends

		2025		2024
		£		£
Final dividend of £500.00 (2024 - £500.00) per ordinary share		1,000		1,000

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

As 31 December 2025 the company had total commitments under non-cancellable operating leases over the remaining term of the leases of £182,667 of which £16,000 is due within one year.

10	Related party transactions

During the year the directors have operated a loan account with the company. The amount owed to the directors at 31 December 2025 is £2,930 (2024 - £2,930). These loans are interest free and repayable on demand.