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REGISTERED NUMBER: 03000888 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

FOR

S & S NORTHERN LIMITED

S & S NORTHERN LIMITED (REGISTERED NUMBER: 03000888)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


S & S NORTHERN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







DIRECTORS: S McMahon
Mrs S McMahon
L G Dempsey
C P Dempsey
D J McMahon



SECRETARY: S McMahon



REGISTERED OFFICE: 67 Chorley Old Road
Bolton
BL1 3AJ



REGISTERED NUMBER: 03000888 (England and Wales)



ACCOUNTANTS: Ryans
Chartered Accountants
67 Chorley Old Road
Bolton
BL1 3AJ



BANKERS: Barclays Bank PLC
38 Fishergate
Preston
PR1 2DD

S & S NORTHERN LIMITED (REGISTERED NUMBER: 03000888)

ABRIDGED BALANCE SHEET
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 223,810 168,368
223,810 168,368

CURRENT ASSETS
Stocks 463,300 220,401
Debtors 925,733 1,000,543
Cash at bank and in hand 323,194 305,991
1,712,227 1,526,935
CREDITORS
Amounts falling due within one year 1,312,381 1,106,655
NET CURRENT ASSETS 399,846 420,280
TOTAL ASSETS LESS CURRENT
LIABILITIES

623,656

588,648

CREDITORS
Amounts falling due after more than one
year

(128,555

)

(78,659

)

PROVISIONS FOR LIABILITIES (34,107 ) (7,048 )
NET ASSETS 460,994 502,941

CAPITAL AND RESERVES
Called up share capital 8 103 103
Retained earnings 460,891 502,838
SHAREHOLDERS' FUNDS 460,994 502,941

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

S & S NORTHERN LIMITED (REGISTERED NUMBER: 03000888)

ABRIDGED BALANCE SHEET - continued
31ST MARCH 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th October 2023 and were signed on its behalf by:





S McMahon - Director


S & S NORTHERN LIMITED (REGISTERED NUMBER: 03000888)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023

1. STATUTORY INFORMATION

S & S Northern Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Revenue, described as turnover, is the value of goods (net of VAT) provided to customers during the year.

Revenue is recognised when goods are dispatched to customers.

Patents and licences
Patents and licences are amortised on a straight line basis over their estimated useful economic life which is considered to be five years.

Computer software
Computer software is amortised on a straight line basis over its estimated useful economic life which is considered to be three years.

Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 2% on cost
Plant and machinery - 20% on reducing balance
Fixtures, fittings and equipment - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


S & S NORTHERN LIMITED (REGISTERED NUMBER: 03000888)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st April 2022
and 31st March 2023 31,805
AMORTISATION
At 1st April 2022
and 31st March 2023 31,805
NET BOOK VALUE

At 31st March 2023 -
At 31st March 2022 -

S & S NORTHERN LIMITED (REGISTERED NUMBER: 03000888)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st April 2022 315,085
Additions 182,232
Disposals (122,508 )
At 31st March 2023 374,809
DEPRECIATION
At 1st April 2022 146,717
Charge for year 47,542
Eliminated on disposal (43,260 )
At 31st March 2023 150,999
NET BOOK VALUE
At 31st March 2023 223,810
At 31st March 2022 168,368

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1st April 2022 127,522
Additions 179,610
Disposals (110,272 )
At 31st March 2023 196,860
DEPRECIATION
At 1st April 2022 39,927
Charge for year 31,192
Eliminated on disposal (37,012 )
At 31st March 2023 34,107
NET BOOK VALUE
At 31st March 2023 162,753
At 31st March 2022 87,595

S & S NORTHERN LIMITED (REGISTERED NUMBER: 03000888)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

6. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 21,505 15,410
Between one and five years 128,555 78,659
150,060 94,069

As at the year end the company had operating lease commitments of £2,423 all due within one year.

7. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 150,060 94,069

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
1 C Ordinary £1 1 1
103 103

9. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors who, between them, own the whole of the issued share capital of the parent company, S & S Northern Holdings Ltd, incorporated in England.