Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-3012023-05-01falseNo description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10146741 2023-05-01 2024-04-30 10146741 2022-05-01 2023-04-30 10146741 2024-04-30 10146741 2023-04-30 10146741 2022-05-01 10146741 c:Director1 2023-05-01 2024-04-30 10146741 d:CurrentFinancialInstruments 2024-04-30 10146741 d:CurrentFinancialInstruments 2023-04-30 10146741 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 10146741 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 10146741 d:ShareCapital 2024-04-30 10146741 d:ShareCapital 2023-04-30 10146741 d:ShareCapital 2022-05-01 10146741 d:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 10146741 d:RetainedEarningsAccumulatedLosses 2024-04-30 10146741 d:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 10146741 d:RetainedEarningsAccumulatedLosses 2023-04-30 10146741 d:RetainedEarningsAccumulatedLosses 2022-05-01 10146741 c:OrdinaryShareClass1 2023-05-01 2024-04-30 10146741 c:OrdinaryShareClass1 2024-04-30 10146741 c:OrdinaryShareClass1 2023-04-30 10146741 c:FRS102 2023-05-01 2024-04-30 10146741 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10146741 c:FullAccounts 2023-05-01 2024-04-30 10146741 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10146741









SANDY RIVER HEIGHTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
SANDY RIVER HEIGHTS LIMITED
REGISTERED NUMBER: 10146741

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
127,138
49,935

Cash at bank and in hand
 5 
78,296
61,284

  
205,434
111,219

Creditors: amounts falling due within one year
 6 
(160,626)
(94,416)

Net assets
  
44,808
16,803


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
44,708
16,703

  
44,808
16,803


The director considers 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 director acknowledges his 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 Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 November 2024.




................................................
Isa Michelle Gingell
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 1

 
SANDY RIVER HEIGHTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 May 2022
100
4,785
4,885


Comprehensive income for the year

Profit for the year
-
11,918
11,918



At 1 May 2023
100
16,703
16,803


Comprehensive income for the year

Profit for the year
-
28,005
28,005


At 30 April 2024
100
44,708
44,808


The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
SANDY RIVER HEIGHTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Sandy River Heights Limited is a private company limited by share capital, incorporated in England and Wales registration number 10146741. The address of the registered office is 65 Station Road, Terrington St. Clement, King's Lynn, England, PE34 4PL.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis as the director believes adequate resources exist to enable it to meet its working capital requirements for at least twelve months from approval of these financial statements.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3

 
SANDY RIVER HEIGHTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

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.

Page 4

 
SANDY RIVER HEIGHTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.10

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Trade debtors
53,581
28,261

Other debtors
73,457
21,574

Called up share capital not paid
100
100

127,138
49,935



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
78,296
61,284

Less: bank overdrafts
(505)
(518)

77,791
60,766


Page 5

 
SANDY RIVER HEIGHTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
505
518

Trade creditors
138,368
51,043

Corporation tax
6,598
2,822

Other taxation and social security
12,665
37,703

Accruals and deferred income
2,490
2,330

160,626
94,416



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


 
Page 6