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REGISTERED NUMBER: 07305832












UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

D. SANDHER LTD

D. SANDHER LTD (REGISTERED NUMBER: 07305832)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Balance Sheet 2

Statement of Changes in Equity 3

Notes to the Financial Statements 4


D. SANDHER LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: Mrs A K Jhutti-Sandher
D Sandher





REGISTERED OFFICE: 57 Kings Road
Wilmslow
Cheshire
SK9 5PW





BUSINESS ADDRESS: 57 Kings Road
Wilmslow
Cheshire
SK9 5PW





REGISTERED NUMBER: 07305832





ACCOUNTANTS: Donachie Chartered Accountants
2nd Floor
Templeton House
62 Templeton Street
Glasgow
G40 1DA

D. SANDHER LTD (REGISTERED NUMBER: 07305832)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 106,029 -

CURRENT ASSETS
Debtors 5 62,820 29,583
Cash at bank 43,061 20,486
105,881 50,069
CREDITORS
Amounts falling due within one year 6 28,480 29,735
NET CURRENT ASSETS 77,401 20,334
TOTAL ASSETS LESS CURRENT LIABILITIES 183,430 20,334

CREDITORS
Amounts falling due after more than one year 7 95,366 -
NET ASSETS 88,064 20,334

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 87,964 20,234
SHAREHOLDERS' FUNDS 88,064 20,334

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2025 and were signed on its behalf by:





D Sandher - Director


D. SANDHER LTD (REGISTERED NUMBER: 07305832)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 August 2022 100 38,596 38,696

Changes in equity
Dividends - (82,000 ) (82,000 )
Total comprehensive income - 63,638 63,638
Balance at 31 July 2023 100 20,234 20,334

Changes in equity
Dividends - (50,300 ) (50,300 )
Total comprehensive income - 118,030 118,030
Balance at 31 July 2024 100 87,964 88,064

D. SANDHER LTD (REGISTERED NUMBER: 07305832)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

D. Sandher Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% Straight line
Motor vehicles - 25% Straight line
Computer equipment - Straight line over 3 years

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Financial instruments
Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement.

Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to financial liabilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability.

An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. A financial liability is any contractual arrangement for an entity to deliver cash to the holder of the associated financial instrument.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

D. SANDHER LTD (REGISTERED NUMBER: 07305832)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 2,633 - 3,102 5,735
Additions - 123,605 599 124,204
Disposals (2,633 ) - (3,102 ) (5,735 )
At 31 July 2024 - 123,605 599 124,204
DEPRECIATION
At 1 August 2023 2,633 - 3,102 5,735
Charge for year - 18,026 149 18,175
Eliminated on disposal (2,633 ) - (3,102 ) (5,735 )
At 31 July 2024 - 18,026 149 18,175
NET BOOK VALUE
At 31 July 2024 - 105,579 450 106,029
At 31 July 2023 - - - -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 62,820 29,583

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 14,696 -
Corporation tax 2,991 16,177
Social security and other taxes 437 108
VAT 6,184 9,359
Directors' current accounts 172 91
Accruals and deferred income 4,000 4,000
28,480 29,735

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 95,366 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

D. SANDHER LTD (REGISTERED NUMBER: 07305832)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
Mrs A K Jhutti-Sandher
Balance outstanding at start of year (91 ) (777 )
Amounts advanced (81 ) 686
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (172 ) (91 )

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £50,300 (2023 - £82,000) were paid to the directors .

11. ULTIMATE CONTROLLING PARTY

The controlling party is D Sandher.