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10578976 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 10578976 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 10578976 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-11-30 10578976 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-11-30 10578976 1 2020-01-01 2020-11-30 10578976 frs-countries:EnglandWales 2020-01-01 2020-11-30
Registered number: 10578976
SAPHOY LTD
Unaudited Financial Statements
For The Year Ended 30 November 2021
SKZ Chartered Certified Accountants

Unit 1 1 Riches Road
Ilford
Essex
IG1 1JH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10578976
30 November 2021 30 November 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 6,585 8,780
6,585 8,780
CURRENT ASSETS
Debtors 4 7,875 14,960
Cash at bank and in hand 965 150
8,840 15,110
Creditors: Amounts Falling Due Within One Year 5 (31,432 ) (31,076 )
NET CURRENT ASSETS (LIABILITIES) (22,592 ) (15,966 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,007 ) (7,186 )
Creditors: Amounts Falling Due After More Than One Year 6 (9,000 ) (10,500 )
NET LIABILITIES (25,007 ) (17,686 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (25,107 ) (17,786 )
SHAREHOLDERS' FUNDS (25,007) (17,686)
Page 1
Page 2
For the year ending 30 November 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Asif Aslam
Director
12/08/2022
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2020: 1)
1 1
3. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2020 10,975
As at 30 November 2021 10,975
Depreciation
As at 1 December 2020 2,195
Provided during the period 2,195
As at 30 November 2021 4,390
Net Book Value
As at 30 November 2021 6,585
As at 1 December 2020 8,780
Page 3
Page 4
4. Debtors
30 November 2021 30 November 2020
£ £
Due within one year
Prepayments and accrued income 7,875 7,875
VAT - 7,085
7,875 14,960
5. Creditors: Amounts Falling Due Within One Year
30 November 2021 30 November 2020
£ £
VAT 252 -
Accruals and deferred income 650 650
Director's loan account 30,530 30,426
31,432 31,076
6. Creditors: Amounts Falling Due After More Than One Year
30 November 2021 30 November 2020
£ £
Bank loans 9,000 10,500
9,000 10,500
7. Share Capital
30 November 2021 30 November 2020
Allotted, Called up and fully paid 100 100
8. General Information
SAPHOY LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10578976 . The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
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