ACCOUNTS - Final Accounts preparation

Registered number: 16027663

SAND MARTINS ADVISORY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

SAND MARTINS ADVISORY LIMITED

REGISTERED NUMBER: 16027663

STATEMENT OF FINANCIAL POSITION

AS AT 31 OCTOBER 2025

		2025
Note		£

Fixed assets
Investments	4		2,093
Current assets
Debtors: amounts falling due within one year	5	14,544
Cash at bank and in hand	6	2,449
		16,993
Creditors: amounts falling due within one year	7	(53,335)
Net current (liabilities)			(36,342)

Net (liabilities)			(34,249)

Capital and reserves
Called up share capital	8	100
Profit and loss account		(34,349)
		(34,249)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 September 2026.

................................................

N Moisy

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

SAND MARTINS ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

Sand Martins Advisory Limited is a private company limited by shares and incorporated in England and Wales. The Company's registered number is 16027663 and its registered office is 10 Queen Street Place, London, United Kingdom, EC4R 1AG.

The principal activity of the business is management consultancy activities, excluding financial management.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.4

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.5

Creditors

Short-term creditors are measured at the transaction price.

Employees

	The Company has no employees other than the director, who did not receive any remuneration.
	The average monthly number of employees, including the director, during the period was 1.

Page 2

SAND MARTINS ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	2,094
	At 31 October 2025	2,094

Subsidiary undertaking
The following was a subsidiary undertaking of the Company:
Name	Class of shares	Holding

Sand Martins Advisory FZE

Ordinary

100%

	The aggregate of the share capital and reserves as at 31 October 2025 and the profit or loss for the period ended on that date for the subsidiary undertaking were as follows:
	Name	Aggregate of share capital and reserves £	(Loss) £

Sand Martins Advisory FZE

(8,208)

(10,302)

Debtors

					2025
					£

	Amounts owed by group undertakings	7,530
	Called up share capital not paid	100
	Prepayments and accrued income	6,914
		14,544

Page 3

SAND MARTINS ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

6.	Cash
		2025
		£

	Cash at bank and in hand	2,449

7.	Creditors: amounts falling due within one year
		2025
		£

	Trade creditors	3,600
	Other creditors	41,935
	Accruals and deferred income	7,800
		53,335

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

On incorporation, on 18 October 2024, 100 Ordinary shares were issued with a nominal value of £1.

9.	Related party transactions
	As Sand Martins Advisory FZE is a wholly owned subsidiary of the Company, the Company has taken advantage of the exemption under FRS 102 paragraph 33.1A and has therefore not disclosed transactions with wholly owned group undertakings.

10.	Controlling party

The controlling party is N Moisy.

Page 4