Sand Capital Advisory Limited - Filleted accounts

Registered number

10042746

Sand Capital Advisory Limited

Filleted Accounts

31 March 2025

Sand Capital Advisory Limited
Registered number:		10042746
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		13,414			15,503

Current assets
Debtors	4	2,500			-
Cash at bank and in hand		4,678			27,135
		7,178			27,135

Creditors: amounts falling due within one year	5	(17,029)			(15,996)

Net current (liabilities)/assets			(9,851)			11,139

Net assets			3,563			26,642

Capital and reserves
Called up share capital			100			100
Profit and loss account			3,463			26,542

Shareholders' funds			3,563			26,642

The director is 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 director acknowledges his 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 Shun-On Chan
Director
Approved by the board on 17 December 2025

Sand Capital Advisory Limited
Notes to the Accounts
for the year ended 31 March 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 (as applied to small entities by section 1A of the standard).

	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.

	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:

	Plant and machinery:
	computer equipment			33% straight line
	office equipment			25% reducing balance
	electric vehicle charging point			20% straight line
	tools equipment			25% reducing balance
	Mobile telephone			50% straight line
	Motor vehicle			25% reducing balance

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		2


3	Tangible fixed assets
		Plant and machinery		Mobile telephone		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	12,399		2,417		24,700		39,516
	Additions	2,971		-		-		2,971
	At 31 March 2025	15,370		2,417		24,700		42,487

	Depreciation
	At 1 April 2024	11,018		2,189		10,806		24,013
	Charge for the year	1,358		228		3,474		5,060
	At 31 March 2025	12,376		2,417		14,280		29,073

	Net book value
	At 31 March 2025	2,994		-		10,420		13,414
	At 31 March 2024	1,381		228		13,894		15,503


4	Debtors					2025		2024
£							£

	Trade debtors					2,500		-


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					1,007		1,432
	Other creditors					16,022		14,564
						17,029		15,996


6	Other information

	Sand Capital Advisory Limited is a private company limited by shares and incorporated in England. Its registered office is:
	13 Onslow Gardens
	Wallington
	Surrey
	SM6 9QL