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2021-01-31 08865555 dpl-frs:DistributionCosts dpl-frs:Item2 2020-02-01 2021-01-31 08865555 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-02-01 2021-01-31 08865555 dpl-frs:Item3 2020-02-01 2021-01-31 08865555 dpl-frs:Item3 2020-01-31 08865555 dpl-frs:Item3 2021-01-31 08865555 dpl-frs:CostSales dpl-frs:Item3 2020-02-01 2021-01-31 08865555 dpl-frs:CostSales dpl-frs:Item3 2020-01-31 08865555 dpl-frs:CostSales dpl-frs:Item3 2021-01-31 08865555 dpl-frs:DistributionCosts dpl-frs:Item3 2020-02-01 2021-01-31 08865555 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-02-01 2021-01-31 08865555 dpl-frs:Item4 2020-02-01 2021-01-31 08865555 dpl-frs:Item4 2020-01-31 08865555 dpl-frs:Item4 2021-01-31 08865555 dpl-frs:CostSales dpl-frs:Item4 2020-02-01 2021-01-31 08865555 dpl-frs:CostSales dpl-frs:Item4 2020-01-31 08865555 dpl-frs:CostSales dpl-frs:Item4 2021-01-31 08865555 dpl-frs:DistributionCosts dpl-frs:Item4 2020-02-01 2021-01-31 08865555 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-02-01 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dpl-frs:Item11 2020-02-01 2021-01-31 08865555 dpl-frs:Item12 2020-02-01 2021-01-31 08865555 dpl-frs:Item12 2020-01-31 08865555 dpl-frs:Item12 2021-01-31 08865555 dpl-frs:CostSales dpl-frs:Item12 2020-02-01 2021-01-31 08865555 dpl-frs:CostSales dpl-frs:Item12 2020-01-31 08865555 dpl-frs:CostSales dpl-frs:Item12 2021-01-31 08865555 dpl-frs:DistributionCosts dpl-frs:Item12 2020-02-01 2021-01-31 08865555 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-02-01 2021-01-31 08865555 1 2020-02-01 2021-01-31 08865555 frs-countries:EnglandWales 2020-02-01 2021-01-31
Registered number: 08865555
SMS & Sons Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08865555
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 65,000 70,000
Tangible Assets 4 272,969 263,064
337,969 333,064
CURRENT ASSETS
Stocks 5 320,419 196,842
Debtors 6 357,091 450,904
Cash at bank and in hand 151,372 89,259
828,882 737,005
Creditors: Amounts Falling Due Within One Year 7 (56,676 ) (86,112 )
NET CURRENT ASSETS (LIABILITIES) 772,206 650,893
TOTAL ASSETS LESS CURRENT LIABILITIES 1,110,175 983,957
Creditors: Amounts Falling Due After More Than One Year 8 (621,076 ) (543,048 )
NET ASSETS 489,099 440,909
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 488,999 440,809
SHAREHOLDERS' FUNDS 489,099 440,909
Page 1
Page 2
For the year ending 31 January 2022 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.
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 Prudip Naran
Director
06/09/2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 15% WDV
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
Office and administration 2 2
Sales, marketing and distribution 47 42
49 44
3. Intangible Assets
Goodwill
£
Cost
As at 1 February 2021 100,000
As at 31 January 2022 100,000
Amortisation
As at 1 February 2021 30,000
Provided during the period 5,000
As at 31 January 2022 35,000
Net Book Value
As at 31 January 2022 65,000
As at 1 February 2021 70,000
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2021 441,106
Additions 58,076
As at 31 January 2022 499,182
Depreciation
As at 1 February 2021 178,042
Provided during the period 48,171
As at 31 January 2022 226,213
Net Book Value
As at 31 January 2022 272,969
As at 1 February 2021 263,064
5. Stocks
2022 2021
£ £
Stock 320,419 196,842
320,419 196,842
Page 4
Page 5
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 2,266 2,266
Other debtors 354,825 448,638
357,091 450,904
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 28,822 48,310
Corporation tax 9,845 31,574
Other taxes and social security 4,227 1,367
VAT 9,570 1,714
Other creditors 4,212 3,147
56,676 86,112
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 598,140 417,159
Loan from relatives - 95,000
Directors loan account 22,936 30,889
621,076 543,048
9. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
10. General Information
SMS & Sons Ltd Registered number 08865555 is a limited by shares company incorporated in England & Wales. The Registered Office is 215 Eccles Old Road, Salford, M6 8HA.
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