2022-02-012023-01-312023-01-31false13123225S1MPLE SALES LTD2023-10-2747910iso4217:GBPxbrli:pure131232252022-02-01131232252023-01-31131232252022-02-012023-01-31131232252021-01-08131232252022-01-31131232252021-01-082022-01-3113123225bus:SmallEntities2022-02-012023-01-3113123225bus:AuditExempt-NoAccountantsReport2022-02-012023-01-3113123225bus:AbridgedAccounts2022-02-012023-01-3113123225bus:PrivateLimitedCompanyLtd2022-02-012023-01-3113123225core:WithinOneYear2023-01-3113123225core:AfterOneYear2023-01-3113123225core:WithinOneYear2022-01-3113123225core:AfterOneYear2022-01-3113123225core:ShareCapital2023-01-3113123225core:SharePremium2023-01-3113123225core:RevaluationReserve2023-01-3113123225core:OtherReservesSubtotal2023-01-3113123225core:RetainedEarningsAccumulatedLosses2023-01-3113123225core:ShareCapital2022-01-3113123225core:SharePremium2022-01-3113123225core:RevaluationReserve2022-01-3113123225core:OtherReservesSubtotal2022-01-3113123225core:RetainedEarningsAccumulatedLosses2022-01-3113123225core:LandBuildings2023-01-3113123225core:PlantMachinery2023-01-3113123225core:Vehicles2023-01-3113123225core:FurnitureFittings2023-01-3113123225core:OfficeEquipment2023-01-3113123225core:NetGoodwill2023-01-3113123225core:IntangibleAssetsOtherThanGoodwill2023-01-3113123225core:ListedExchangeTraded2023-01-3113123225core:UnlistedNon-exchangeTraded2023-01-3113123225core:LandBuildings2022-01-3113123225core:PlantMachinery2022-01-3113123225core:Vehicles2022-01-3113123225core:FurnitureFittings2022-01-3113123225core:OfficeEquipment2022-01-3113123225core:NetGoodwill2022-01-3113123225core:IntangibleAssetsOtherThanGoodwill2022-01-3113123225core:ListedExchangeTraded2022-01-3113123225core:UnlistedNon-exchangeTraded2022-01-3113123225core:LandBuildings2022-02-012023-01-3113123225core:PlantMachinery2022-02-012023-01-3113123225core:Vehicles2022-02-012023-01-3113123225core:FurnitureFittings2022-02-012023-01-3113123225core:OfficeEquipment2022-02-012023-01-3113123225core:NetGoodwill2022-02-012023-01-3113123225core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3113123225core:ListedExchangeTraded2022-02-012023-01-3113123225core:UnlistedNon-exchangeTraded2022-02-012023-01-3113123225core:MoreThanFiveYears2022-02-012023-01-3113123225core:Non-currentFinancialInstruments2023-01-3113123225core:Non-currentFinancialInstruments2022-01-3113123225dpl:CostSales2022-02-012023-01-3113123225dpl:DistributionCosts2022-02-012023-01-3113123225dpl:AdministrativeExpenses2022-02-012023-01-3113123225core:LandBuildings2022-02-012023-01-3113123225core:PlantMachinery2022-02-012023-01-3113123225core:Vehicles2022-02-012023-01-3113123225core:FurnitureFittings2022-02-012023-01-3113123225core:OfficeEquipment2022-02-012023-01-3113123225core:NetGoodwill2022-02-012023-01-3113123225core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3113123225dpl:GroupUndertakings2022-02-012023-01-3113123225dpl:ParticipatingInterests2022-02-012023-01-3113123225dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3113123225core:ListedExchangeTraded2022-02-012023-01-3113123225dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3113123225core:UnlistedNon-exchangeTraded2022-02-012023-01-3113123225dpl:CostSales2021-01-082022-01-3113123225dpl:DistributionCosts2021-01-082022-01-3113123225dpl:AdministrativeExpenses2021-01-082022-01-3113123225core:LandBuildings2021-01-082022-01-3113123225core:PlantMachinery2021-01-082022-01-3113123225core:Vehicles2021-01-082022-01-3113123225core:FurnitureFittings2021-01-082022-01-3113123225core:OfficeEquipment2021-01-082022-01-3113123225core:NetGoodwill2021-01-082022-01-3113123225core:IntangibleAssetsOtherThanGoodwill2021-01-082022-01-3113123225dpl:GroupUndertakings2021-01-082022-01-3113123225dpl:ParticipatingInterests2021-01-082022-01-3113123225dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-082022-01-3113123225core:ListedExchangeTraded2021-01-082022-01-3113123225dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-082022-01-3113123225core:UnlistedNon-exchangeTraded2021-01-082022-01-3113123225core:NetGoodwill2023-01-3113123225core:IntangibleAssetsOtherThanGoodwill2023-01-3113123225core:LandBuildings2023-01-3113123225core:PlantMachinery2023-01-3113123225core:Vehicles2023-01-3113123225core:FurnitureFittings2023-01-3113123225core:OfficeEquipment2023-01-3113123225core:AfterOneYear2023-01-3113123225core:WithinOneYear2023-01-3113123225core:ListedExchangeTraded2023-01-3113123225core:UnlistedNon-exchangeTraded2023-01-3113123225core:ShareCapital2023-01-3113123225core:SharePremium2023-01-3113123225core:RevaluationReserve2023-01-3113123225core:OtherReservesSubtotal2023-01-3113123225core:RetainedEarningsAccumulatedLosses2023-01-3113123225core:NetGoodwill2022-01-3113123225core:IntangibleAssetsOtherThanGoodwill2022-01-3113123225core:LandBuildings2022-01-3113123225core:PlantMachinery2022-01-3113123225core:Vehicles2022-01-3113123225core:FurnitureFittings2022-01-3113123225core:OfficeEquipment2022-01-3113123225core:AfterOneYear2022-01-3113123225core:WithinOneYear2022-01-3113123225core:Liste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S1MPLE SALES LTD

Registered Number
13123225
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

S1MPLE SALES LTD
Company Information
for the year from 1 February 2022 to 31 January 2023

Directors

DOBRAVOLSKYTE, Laura
JASELSKIS, Darius

Registered Address

5 Carlin Close
Wellingborough
NN8 6BG

Registered Number

13123225 (England and Wales)
S1MPLE SALES LTD
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6952-
952-
Current assets
Stocks68,99234,157
Debtors712,20415,194
Cash at bank and on hand32,82523,909
114,02173,260
Creditors amounts falling due within one year8(97,856)(50,994)
Net current assets (liabilities)16,16522,266
Total assets less current liabilities17,11722,266
Net assets17,11722,266
Capital and reserves
Profit and loss account17,11722,266
Shareholders' funds17,11722,266
The financial statements were approved and authorised for issue by the Board of Directors on 27 October 2023, and are signed on its behalf by:
JASELSKIS, Darius
Director
Registered Company No. 13123225
S1MPLE SALES LTD
Notes to the Financial Statements
for the year ended 31 January 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
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).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
5.Employee information

20232022
Average number of employees during the year00
6.Property, plant and equipment

Total

£
Cost or valuation
Additions1,008
At 31 January 231,008
Depreciation and impairment
Charge for year56
At 31 January 2356
Net book value
At 31 January 23952
At 31 January 22-
7.Debtors

2023

2022

££
Trade debtors / trade receivables12,0658,336
Other debtors1396,858
Total12,20415,194
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables34,27116,255
Bank borrowings and overdrafts31,4197,734
Taxation and social security30,35727,000
Other creditors1,8095
Total97,85650,994
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.