Registered number
10106274
Sands Fish Limited
Report and Accounts
30 April 2025
Accountancy 4 Success Limited
Accountants and Business Advisors
33 Wolverhampton Road
Cannock
Staffordshire
WS11 1AP
Sands Fish Limited
Registered number: 10106274
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 4 8,777 11,718
Current assets
Stocks 27,567 22,257
Debtors 5 49,724 20,185
Cash at bank and in hand 107,413 155,343
184,704 197,785
Creditors: amounts falling due within one year 6 (123,443) (124,613)
Net current assets 61,261 73,172
Total assets less current liabilities 70,038 84,890
Creditors: amounts falling due after more than one year 7 (22,311) (27,667)
Provisions for liabilities (2,194) (3,164)
Net assets 45,533 54,059
Capital and reserves
Called up share capital 103 103
Profit and loss account 45,430 53,956
Shareholders' funds 45,533 54,059
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr R Sands
Director
Approved by the board on 14 July 2025
Sands Fish Limited
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor Vehicles 33% reducing balance
Fixtures, fittings, tools and equipment 33% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leasing and hire purchase commitments
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 6 6
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2024 12,000
At 30 April 2025 12,000
Amortisation
At 1 May 2024 12,000
At 30 April 2025 12,000
Net book value
At 30 April 2025 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2024 30,082 5,826 35,908
Additions 1,469 - 1,469
Disposals (485) - (485)
At 30 April 2025 31,066 5,826 36,892
Depreciation
At 1 May 2024 20,980 3,210 24,190
Charge for the year 3,458 863 4,321
On disposals (396) - (396)
At 30 April 2025 24,042 4,073 28,115
Net book value
At 30 April 2025 7,024 1,753 8,777
At 30 April 2024 9,102 2,616 11,718
5 Debtors 2025 2024
£ £
Trade debtors 37,697 17,966
Other debtors 12,027 2,219
49,724 20,185
6 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 4,000 4,000
Trade creditors 21,728 44,254
Corporation tax 14,167 7,301
Other creditors 83,548 69,058
123,443 124,613
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 22,311 27,667
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