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REGISTERED NUMBER: 04487376 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

S P Sawyer Limited

S P Sawyer Limited (Registered number: 04487376)

Contents of the Financial Statements
for the Year Ended 31 July 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S P Sawyer Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: S Sawyer





SECRETARY: P Sawyer





REGISTERED OFFICE: Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 04487376 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

S P Sawyer Limited (Registered number: 04487376)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,135 8,272

CURRENT ASSETS
Debtors 5 13,793 20,008
Cash at bank 6,177 7,977
19,970 27,985
CREDITORS
Amounts falling due within one year 6 24,449 11,646
NET CURRENT (LIABILITIES)/ASSETS (4,479 ) 16,339
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,656

24,611

CREDITORS
Amounts falling due after more than one year 7 (8,126 ) (11,386 )

PROVISIONS FOR LIABILITIES 8 (1,625 ) -
NET ASSETS 9,905 13,225

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 9,904 13,224
SHAREHOLDERS' FUNDS 9,905 13,225

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

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

The director acknowledges his 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 P Sawyer Limited (Registered number: 04487376)

Balance Sheet - continued
31 July 2023


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

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

The financial statements were approved by the director and authorised for issue on 8 November 2023 and were signed by:





S Sawyer - Director


S P Sawyer Limited (Registered number: 04487376)

Notes to the Financial Statements
for the Year Ended 31 July 2023


1. STATUTORY INFORMATION

S P Sawyer 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.

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
Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and Machinery - 15% on reducing balance
Motor Vehicle - 25% on reducing balance
Computer Equipment - 25% on cost

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

S P Sawyer Limited (Registered number: 04487376)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
Machinery Vehicle Equipment Totals
£    £    £    £   
COST
At 1 August 2022 3,272 17,179 1,675 22,126
Additions - 31,038 - 31,038
Disposals - (17,179 ) - (17,179 )
At 31 July 2023 3,272 31,038 1,675 35,985
DEPRECIATION
At 1 August 2022 2,329 9,931 1,594 13,854
Charge for year 141 7,759 27 7,927
Eliminated on disposal - (9,931 ) - (9,931 )
At 31 July 2023 2,470 7,759 1,621 11,850
NET BOOK VALUE
At 31 July 2023 802 23,279 54 24,135
At 31 July 2022 943 7,248 81 8,272

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 9,883 17,440
Tax 735 -
VAT 2,692 2,128
Prepayments 483 440
13,793 20,008

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 3,147 7,164
Tax - 674
Social security and other taxes 41 36
Directors' loan accounts 20,361 2,872
Accrued expenses 900 900
24,449 11,646

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans - 1-2 years 8,126 11,386

S P Sawyer Limited (Registered number: 04487376)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023


8. PROVISIONS FOR LIABILITIES
31.7.23 31.7.22
£    £   
Deferred tax 1,625 -

Deferred
tax
£   
Deferred Tax 1,625
Balance at 31 July 2023 1,625

9. RELATED PARTY DISCLOSURES

The company is controlled by S P Sawyer.