REGISTERED NUMBER: 06051099 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ESCAPE 2 THE SANDS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Richard John Dean

Mrs Rachel Emma Crowther

Mr Robert John Dean

Mr Matthew William Edward Dowell Oxtoby

Mrs Gemma Turner

SECRETARY:

Mrs Rachel Emma Crowther

REGISTERED OFFICE:

Management Suite

Kepwick House

Peasholm Gap

Scarborough

North Yorkshire

YO12 7TN

REGISTERED NUMBER:

06051099 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

5 & 6 Manor Court

Manor Garth

Scarborough

North Yorkshire

YO11 3TU

FIXED ASSETS

Tangible assets

4

37,213

47,504

Investment property

5

165,640

165,640

202,853

213,144

CURRENT ASSETS

Stocks

9,053

12,670

Debtors

6

157,337

339,795

Cash at bank and in hand

303,904

355,714

470,294

708,179

CREDITORS

Amounts falling due within one year

7

506,692

810,776

NET CURRENT LIABILITIES

(36,398

)

(102,597

)

TOTAL ASSETS LESS CURRENT LIABILITIES

166,455

110,547

CREDITORS

Amounts falling due after more than one year

8

(32,492

)

(39,557

)

PROVISIONS FOR LIABILITIES

(12,655

)

(15,100

)

NET ASSETS

121,308

55,890

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Fair value reserve

20,623

20,623

Retained earnings

99,685

34,267

121,308

55,890

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

Mr Robert John Dean - Director

Mrs Rachel Emma Crowther - Director

1.	STATUTORY INFORMATION

Escape 2 The Sands 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 (£).

The level of rounding used in the financial statements is to the nearest £1.

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

The turnover shown in the profit and loss account represents the total invoice value, excluding value added tax, of sales made during the year. Sales are recognised in the profit and loss account in the period in which the related work is carried out.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

Straight line over 15 years

Fixtures, fittings and equipment

-

33% on cost, 25% Reducing balance and 25% on cost

Motor vehicles

-

20% on reducing balance

Investment property

Investment properties are properties held to earn rentals or for capital appreciation or both.

Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in the profit and loss in the period in which they arise. Deferred taxation is provided on these gains.

Stocks

Stocks are valued at the lower of costs 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 profit and loss account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

In assessing the appropriateness of the application of the going concern basis, the directors have considered the uncertaintiesaround the general economic environment, the current and future trading performance of the company and available cash. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, accordingly they continue to adopt the going concern basis in preparing the financial statements.

Government grants

The company has adopted the accrual model in regards to accounting for grants.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 42 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Long

and

Motor

leasehold

equipment

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

7,445

173,742

46,363

227,550

Additions

-

1,966

-

1,966

At 31 January 2026

7,445

175,708

46,363

229,516

DEPRECIATION

At 1 February 2025

4,901

168,964

6,181

180,046

Charge for year

509

3,712

8,036

12,257

At 31 January 2026

5,410

172,676

14,217

192,303

NET BOOK VALUE

At 31 January 2026

2,035

3,032

32,146

37,213

At 31 January 2025

2,544

4,778

40,182

47,504

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

165,640

NET BOOK VALUE

At 31 January 2026

165,640

At 31 January 2025

165,640

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

52,714

290,929

Other debtors

104,623

48,866

157,337

339,795

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

7,620

6,350

Trade creditors

47,837

32,403

Taxation and social security

112,926

109,851

Other creditors

338,309

662,172

506,692

810,776

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

32,492

39,557

9.	OTHER FINANCIAL COMMITMENTS

At the year end the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £189,496 (2025: £249,050).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr Richard John Dean

Balance outstanding at start of year

24,441

(559

)

Amounts advanced

24,000

25,000

Amounts repaid

(25,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

23,441

24,441

Mrs Rachel Emma Crowther

Balance outstanding at start of year

-

-

Amounts advanced

30,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,000

-

Mr Robert John Dean

Balance outstanding at start of year

-

-

Amounts advanced

30,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,000

-