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Registered Number: 09720334
England and Wales

 

 

 

ROEHAMPTON SUPERMARKET LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
Directors Mrs C Yurtsever
Mr O Yurtsever
Registered Number 09720334
Registered Office 4 Medfield Street
London
SW15 4JZ
Accountants IAC Accountants Limited
Windfall House,
D1 The Courtyard
Alban Park
Hatfield Road
AL4 0LA
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 26,821    31,629 
26,821    31,629 
Current assets      
Stocks 5 43,687    31,535 
Debtors: amounts falling due within one year 6 27,915    21,379 
Cash at bank and in hand 31,976    24,163 
103,578    77,077 
Creditors: amount falling due within one year 7 (98,958)   (65,195)
Net current assets 4,620    11,882 
 
Total assets less current liabilities 31,441    43,511 
Creditors: amount falling due after more than one year 8 (17,012)   (31,317)
Net assets 14,429    12,194 
 

Capital and reserves
     
Called up share capital 5,000    5,000 
Profit and loss account 9,429    7,194 
Shareholder's funds 14,429    12,194 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 04 October 2023 and were signed on its behalf by:


-------------------------------
Mrs C Yurtsever
Director
2
General Information
Roehampton Supermarket Ltd is a private company, limited by shares, registered in England and Wales, registration number 09720334, registration address 4 Medfield Street, London, SW15 4JZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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.

Current and deferred tax assets and liabilities are not discounted.

Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of five years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10 Years Straight Line
Plant and Machinery 25% Reducing Balance
Motor Vehicles 10% Straight Line
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees


Average number of employees during the year was 5 (2022 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 September 2022 5,000    5,000 
Additions  
Disposals  
At 31 August 2023 5,000    5,000 
Amortisation
At 01 September 2022 5,000    5,000 
Charge for year  
On disposals  
At 31 August 2023 5,000    5,000 
Net book values
At 31 August 2023  
At 31 August 2022  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 September 2022 16,045    17,233    20,000    16,975    70,253 
Additions       2,000    2,000 
Disposals        
At 31 August 2023 16,045    17,233    20,000    18,975    72,253 
Depreciation
At 01 September 2022 11,229    14,170    4,000    9,226    38,625 
Charge for year 1,604    766    2,000    2,437    6,807 
On disposals        
At 31 August 2023 12,833    14,936    6,000    11,663    45,432 
Net book values
Closing balance as at 31 August 2023 3,212    2,297    14,000    7,312    26,821 
Opening balance as at 01 September 2022 4,817    3,063    16,000    7,749    31,629 


5.

Stocks

2023
£
  2022
£
Stocks 43,687    31,535 
43,687    31,535 

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 3,295    5,180 
Prepayments & Accrued Income 6,850    1,534 
Deposits paid 9,000    9,000 
Other Debtors 8,770   
Directors' Current Accounts   5,665 
27,915    21,379 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 50,426    40,408 
Bank Loans & Overdrafts 10,450    10,450 
Corporation Tax 11,270    8,021 
PAYE & Social Security 12   
Other Creditors 19,542    (1)
Obligations under HP/Financial Leases 5,002    5,706 
Directors' Current Accounts 1,853   
VAT 403    611 
98,958    65,195 

8.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 17,012    27,029 
Obligations Under HP/Financial Leases   4,288 
17,012    31,317 

9.

Related party transactions

Creditors due within one year include an interest free amount of £1,853 (2022 - 5,665 due from) due to the director. This amount is repayable on demand. 
3