1 May 2024 false No description of principal activity Taxfiler 2024.6 true 09529131business:PrivateLimitedCompanyLtd2024-05-012025-04-30 095291312024-04-30 095291312024-05-012025-04-30 09529131business:AuditExempt-NoAccountantsReport2024-05-012025-04-30 09529131business:FilletedAccounts2024-05-012025-04-30 095291312025-04-30 09529131business:Director12024-05-012025-04-30 09529131business:RegisteredOffice2024-05-012025-04-30 095291312024-04-30 09529131core:WithinOneYear2025-04-30 09529131core:WithinOneYear2024-04-30 09529131core:AfterOneYear2025-04-30 09529131core:AfterOneYear2024-04-30 09529131core:ShareCapitalcore:PreviouslyStatedAmount2025-04-30 09529131core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 09529131core:SharePremiumcore:PreviouslyStatedAmount2025-04-30 09529131core:SharePremiumcore:PreviouslyStatedAmount2024-04-30 09529131core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-04-30 09529131core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 09529131core:PreviouslyStatedAmount2025-04-30 09529131core:PreviouslyStatedAmount2024-04-30 09529131business:SmallEntities2024-05-012025-04-30 09529131countries:EnglandWales2024-05-012025-04-30 09529131core:FurnitureFittings2024-05-012025-04-30 09529131core:ComputerEquipment2024-05-012025-04-30 09529131core:FurnitureFittings2024-04-30 09529131core:ComputerEquipment2024-04-30 09529131core:FurnitureFittings2025-04-30 09529131core:ComputerEquipment2025-04-30 09529131business:OrdinaryShareClass12024-05-012025-04-30 09529131business:OrdinaryShareClass12023-05-012024-04-30 09529131business:Director112024-05-012025-04-30 09529131business:Director112024-04-30 09529131business:Director112025-04-30 095291312023-05-012024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09529131 (England and Wales)
Sentiment Search Limited Unaudited accounts for the year ended 30 April 2025
Sentiment Search Limited Unaudited accounts Contents
Page
- 2 -
Sentiment Search Limited Company Information for the year ended 30 April 2025
Director
Prithvi Dhanda
Company Number
09529131 (England and Wales)
Registered Office
51 Naxos Building 4 Hutchings Street London E14 8JR England
Accountants
The Accountancy Cloud 1 Fore Street Avenue London EC2Y 9DT
- 3 -
Sentiment Search Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,086 
5,113 
Current assets
Debtors
122,995 
45,115 
Cash at bank and in hand
35,895 
117,484 
158,890 
162,599 
Creditors: amounts falling due within one year
(99,482)
(92,756)
Net current assets
59,408 
69,843 
Total assets less current liabilities
62,494 
74,956 
Creditors: amounts falling due after more than one year
- 
(4,548)
Net assets
62,494 
70,408 
Capital and reserves
Called up share capital
128 
128 
Share premium
188,812 
188,812 
Profit and loss account
(126,446)
(118,532)
Shareholders' funds
62,494 
70,408 
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 July 2025 and were signed on its behalf by
Prithvi Dhanda Director Company Registration No. 09529131
- 4 -
Sentiment Search Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Sentiment Search Limited is a private company, limited by shares, registered in England and Wales, registration number 09529131. The registered office is 51 Naxos Building, 4 Hutchings Street, London, E14 8JR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25%
Computer equipment
25%
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Research and Development tax credit
During the prior year, Sentiment Search Limited received a tax credit for qualifying research and development expenditure under the Research and Development tax relief scheme. This is presented as a tax repayment in the Income Statement in line with disclosure requirements under FRS102.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
- 5 -
Sentiment Search Limited Notes to the Accounts for the year ended 30 April 2025
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2024
1,138 
15,114 
16,252 
At 30 April 2025
1,138 
15,114 
16,252 
Depreciation
At 1 May 2024
721 
10,418 
11,139 
Charge for the year
111 
1,916 
2,027 
At 30 April 2025
832 
12,334 
13,166 
Net book value
At 30 April 2025
306 
2,780 
3,086 
At 30 April 2024
417 
4,696 
5,113 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
99,716 
44,154 
Accrued income and prepayments
23,279 
961 
122,995 
45,115 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,532 
4,065 
VAT
13,837 
6,586 
Trade creditors
- 
2,856 
Taxes and social security
5,259 
2,933 
Other creditors
12,359 
6,510 
Loans from directors
9,381 
37,833 
Deferred income
54,114 
31,973 
99,482 
92,756 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
4,548 
- 6 -
Sentiment Search Limited Notes to the Accounts for the year ended 30 April 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
128,221 Ordinary shares of £0.001 each
128.22 
128.22 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Prithvi Dhanda
Director's Loan Accounts
(37,833)
28,452 
- 
(9,381)
(37,833)
28,452 
- 
(9,381)
Directors' loans are interest-free and repayable on demand.
10
Average number of employees
During the year the average number of employees was 4 (2024: 3).
- 7 -