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REGISTERED NUMBER: 06258323 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

S. & D. Ireland Ltd

S. & D. Ireland Ltd (Registered number: 06258323)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S. & D. Ireland Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTOR: A P Ireland





SECRETARY: Mrs E M Ireland





REGISTERED OFFICE: 21 Church Street
Ormskirk
Lancashire
L39 3AE





REGISTERED NUMBER: 06258323 (England and Wales)





ACCOUNTANTS: Keith Dodd Accountants Ltd
4a Blundell Crescent
Hillside
Southport
Merseyside
PR8 4RF

S. & D. Ireland Ltd (Registered number: 06258323)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 23,624 28,027

CURRENT ASSETS
Inventories 53,780 55,102
Debtors 5 22,951 21,727
Investments 6 3,497 99,257
Cash at bank 629,576 568,386
709,804 744,472
CREDITORS
Amounts falling due within one year 7 107,099 97,490
NET CURRENT ASSETS 602,705 646,982
TOTAL ASSETS LESS CURRENT
LIABILITIES

626,329

675,009

PROVISIONS FOR LIABILITIES 4,725 5,325
NET ASSETS 621,604 669,684

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 621,600 669,680
SHAREHOLDERS' FUNDS 621,604 669,684

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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. & D. Ireland Ltd (Registered number: 06258323)

Balance Sheet - continued
30 June 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 28 September 2023 and were signed by:





A P Ireland - Director


S. & D. Ireland Ltd (Registered number: 06258323)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

S. & D. Ireland Ltd 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 25% on reducing balance

Stocks
Inventories 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 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.

Hire purchase and leasing commitments
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 7 (2022 - 8 ) .

S. & D. Ireland Ltd (Registered number: 06258323)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 July 2022 37,301
Additions 2,901
At 30 June 2023 40,202
DEPRECIATION
At 1 July 2022 9,274
Charge for year 7,304
At 30 June 2023 16,578
NET BOOK VALUE
At 30 June 2023 23,624
At 30 June 2022 28,027

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other debtors 22,951 21,727

6. CURRENT ASSET INVESTMENTS
30.6.23 30.6.22
£    £   
Investment at cost 3,497 99,257

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 50,063 45,406
Taxation and social security 37,239 33,409
Other creditors 19,797 18,675
107,099 97,490