ACCOUNTS - Final Accounts

Registered number: 00670276

SANDERS (INVESTMENTS) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026


SANDERS (INVESTMENTS) LIMITED REGISTERED NUMBER:00670276

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Investments	4		14,999		15,000
Current assets
Debtors: amounts falling due within one year	5	97,000		97,000
Cash at bank and in hand	6	296		398
		97,296		97,398
Creditors: amounts falling due within one year	7	(1,800)		(1,800)
Net current assets			95,496		95,598
Total assets less current liabilities			110,495		110,598

Net assets			110,495		110,598

Capital and reserves
Called up share capital	8	2,000	2,000
Share premium account	9	1,470	1,470
Profit and loss account	9	107,025	107,128
		110,495	110,598

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies' regime.

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SANDERS (INVESTMENTS) LIMITED REGISTERED NUMBER:00670276

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Jonathan F M Sanders

Director

Date: 14 October 2026

The notes on pages 3 to 8 form part of these financial statements.

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SANDERS (INVESTMENTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Sanders (Investments) Limited (the 'Company') is a private company, limited by shares and incorporated in England and Wales.

The Company's registered office and principal place of business is 14 Wymondley Road, Hitchin, Hertfordshire, SG4 9PH. The Company's registered number is 00670276.

The principal activity of the Company continued to be that of an investment company.

The Company's functional and presentation currency is GBP and monetary amounts included in these financial statements are rounded to the nearest pound (£).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company is a parent undertaking of a small group and is exempt from the requirement to prepare group accounts under section 399 of the Companies Act 2006. These financial statements therefore present information about the Company as an individual undertaking and not about its group.

2.3

Going concern

The Company has net assets at the reporting date of £110,495 (2025 - £110,598) and made a loss after tax during the year of £103 (2025 - £148). The Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and that the Company will be able to meet its liabilities as they fall due, for at least 12 months from the date of signing these financial statements.

Based on the above, the Directors consider it appropriate to prepare the financial statements on a going concern basis.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

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SANDERS (INVESTMENTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its 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 the 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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due within the operating cycle fall into this category of financial instruments.

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SANDERS (INVESTMENTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.9

Financial instruments (continued)

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset's original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when the contractual rights to future cash flows expire or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

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SANDERS (INVESTMENTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.9

Financial instruments (continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Employees

The average monthly number of employees, including Directors, during the year was 3 (2025 - 4).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 April 2025	15,000
	Amounts written off	(1)
	At 31 March 2026	14,999

Subsidiary undertaking
The following is a subsidiary undertaking of the Company:
Name	Registered office	Class of shares	Holding

Ickleford Bury Estate Company Limited

14 Wymondley Road, Hitchin, Herts, SG4 9PH

Ordinary

99.99%

5.	Debtors: amounts falling due within one year

						As restated
					2026	2025
					£	£


Amounts owed by group undertakings (note 10)	97,000	97,000

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SANDERS (INVESTMENTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

5.Debtors: amounts falling due within one year (continued)

Certain comparative amounts have been reclassified to conform with the current year presentation. £97,000 (2025 - £97,000) included within debtors due more than one year have been reclassified to be presented within debtors due within one year due to the nature of these balances as disclosed in note 10. These reclassifications have no impact on previously reported losses or net assets.

6.	Cash and cash equivalents
		2026	2025
		£	£

	Cash at bank and in hand	296	398

7.	Creditors: amounts falling due within one year
		2026	2025
		£	£

	Accruals	1,800	1,800

8.	Called up share capital
		2026	2025
		£	£

Allotted, called up and fully paid

2,000 (2025 - 2,000) Ordinary shares of £1.00 each	2,000	2,000

9.	Capital and reserves

The capital and reserves of the Company are as follows:

Called up share capital

Called up share capital represents the nominal value of shares that have been issued.

Share premium account

The share premium account includes premiums received on the issue of shares. Transaction costs associated with issuing shares are deducted from share premium.

Profit and loss account

The profit and loss account represents cumulative profits, losses and total other recognised gains or losses made by the Company, including the distributions to, and contributions from, other group companies.

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SANDERS (INVESTMENTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

10.	Related party transactions
	At the reporting date, the Company's subsidiary undertaking, Ickleford Bury Estate Company Limited, owed £97,000 (2025 - £97,000) to the Company. This amount is unsecured, interest free and repayable on demand.

11.	Post balance sheet events

There have been no significant events affecting the Company since the year end.

12.	Controlling party

The Directors consider the ultimate controlling parties of the Company to be Nigel Stephen Ralph Sanders and Jonathan Francis Murray Sanders.

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