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Registered Number: 13353972
England and Wales

 

 

 

S&L INTERNATIONAL FOODS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 43,000    54,697 
43,000    54,697 
Current assets      
Stocks 41,030    47,588 
Debtors 11,365    16,694 
Cash at bank and in hand 44,876    16,176 
97,271    80,458 
Creditors: amount falling due within one year (166,096)   (202,375)
Net current liabilities (68,825)   (121,917)
 
Total assets less current liabilities (25,825)   (67,220)
Provisions for liabilities (2,125)  
Net liabilities (27,950)   (67,220)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (28,050)   (67,320)
Shareholder's funds (27,950)   (67,220)
 


For the year ended 30 April 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 November 2023 and were signed on its behalf by:


-------------------------------
Sergejs Luta
Director
1
General Information
S&L INTERNATIONAL FOODS LTD is a private company, limited by shares, registered in England and Wales, registration number 13353972, registration address Sovereign, 6 Blenheim Court, Peppercorn Close, Peterborough, Cambs, PE1 2DU.

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)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
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.
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:
Plant and Machinery 20% Reducing Balance
Computer Equipment 33% Straight Line
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 9 (2022 : 9).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 May 2022 59,942    10,641    70,583 
Additions 213    1,649    1,862 
Disposals    
At 30 April 2023 60,155    12,290    72,445 
Depreciation
At 01 May 2022 12,182    3,704    15,886 
Charge for year 9,594    3,965    13,559 
On disposals    
At 30 April 2023 21,776    7,669    29,445 
Net book values
Closing balance as at 30 April 2023 38,379    4,621    43,000 
Opening balance as at 01 May 2022 47,760    6,937    54,697 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

2