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Company Registration No. 08062959 (England and Wales)
Sandton Capital Partners (Europe) Limited Unaudited accounts for the year ended 31 December 2025
Sandton Capital Partners (Europe) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Sandton Capital Partners (Europe) Limited Company Information for the year ended 31 December 2025
Directors
Thomas Wood Yuliya Tarasenka
Company Number
08062959 (England and Wales)
Registered Office
93 Gloucester Place London W1U 6JQ England
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Sandton Capital Partners (Europe) Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
691
1,210
Current assets
Debtors
5
371,995
337,182
Cash at bank and in hand
4,584
48,583
376,579
385,765
Creditors: amounts falling due within one year
6
(15,265)
(54,385)
Net current assets
361,314
331,380
Total assets less current liabilities
362,005
332,590
Provisions for liabilities
Deferred tax
7
(173)
(303)
Net assets
361,832
332,287
Capital and reserves
Called up share capital
60,000
60,000
Profit and loss account
301,832
272,287
Shareholders' funds
361,832
332,287
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 28 January 2026 and were signed on its behalf by
Thomas Wood Director Company Registration No. 08062959
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Sandton Capital Partners (Europe) Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Sandton Capital Partners (Europe) Limited is a private company, limited by shares, registered in England and Wales, registration number 08062959. The registered office is 93 Gloucester Place, London, W1U 6JQ, 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.
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
33%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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.
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.
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Sandton Capital Partners (Europe) Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 January 2025
1,556
At 31 December 2025
1,556
Depreciation
At 1 January 2025
346
Charge for the year
519
At 31 December 2025
865
Net book value
At 31 December 2025
691
At 31 December 2024
1,210
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
2,712
27,610
Trade debtors
357,538
296,388
Accrued income and prepayments
5,505
6,686
Other debtors
6,240
6,498
371,995
337,182
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,800
(1,445)
Taxes and social security
13,465
52,680
Accruals
-
3,150
15,265
54,385
7
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
173
303
2025
2024
£
£
Provision at start of year
303
-
(Credited)/charged to the profit and loss account
(130)
303
Provision at end of year
173
303
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Sandton Capital Partners (Europe) Limited Notes to the Accounts for the year ended 31 December 2025
8
Pension commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £NIL (2024 – £257) were due to the fund. They are included in other creditors.
9
Operating lease commitments
2025
2024
£
£
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
30,472
9,375
10
Transactions with related parties
Sandton Capital Partners L.P. owns 100% of the issued share capital. The Company charged £431,150 (2024 - £790,000) for management services to its parent company, of which £357,538 (2024 - £296,388) remained outstanding at balance sheet date. The amounts have been included under Trade debtors.
11
Controlling party
Sandton Capital Partners L.P. is the ultimate controlling party. The consolidated financial statements are available at the parent undertaking registered office address: 16 West, 46 Street, New York, NY 10036.
12
Average number of employees
During the year the average number of employees was 2 (2024: 3).
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