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REGISTERED NUMBER: 09016359 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 April 2023

for

Som Saa Ltd

Som Saa Ltd (Registered number: 09016359)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Som Saa Ltd

Company Information
for the Year Ended 30 April 2023







DIRECTORS: M N Dobbie
T George
A Oliver





SECRETARY: Solutions 4 Caterers Ltd





REGISTERED OFFICE: Westmead House
Westmead
Farnborough
GU14 7LP





REGISTERED NUMBER: 09016359 (England and Wales)





ACCOUNTANTS: Solutions 4 Caterers Ltd
Westmead House
Westmead
Farnborough
Hampshire
GU14 7LP

Som Saa Ltd (Registered number: 09016359)

Statement of Financial Position
30 April 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 414,038 458,303
Investments 5 100 -
414,138 458,303

CURRENT ASSETS
Stocks 6 16,657 12,078
Debtors 7 178,070 119,997
Cash at bank and in hand 1,473,014 1,438,274
1,667,741 1,570,349
CREDITORS
Amounts falling due within one year 8 (489,652 ) (532,334 )
NET CURRENT ASSETS 1,178,089 1,038,015
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,592,227

1,496,318

CREDITORS
Amounts falling due after more than one year 9 (228,136 ) (295,960 )

PROVISIONS FOR LIABILITIES (40,421 ) (32,398 )
NET ASSETS 1,323,670 1,167,960

CAPITAL AND RESERVES
Called up share capital 2,231 2,230
Share premium 907,897 907,897
Retained earnings 413,542 257,833
SHAREHOLDERS' FUNDS 1,323,670 1,167,960

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Som Saa Ltd (Registered number: 09016359)

Statement of Financial Position - continued
30 April 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 Board of Directors and authorised for issue on 13 October 2023 and were signed on its behalf by:





M N Dobbie - Director


Som Saa Ltd (Registered number: 09016359)

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


1. STATUTORY INFORMATION

Som Saa 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.

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
Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - over the term of the primary lease
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases
Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Som Saa Ltd (Registered number: 09016359)

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


2. ACCOUNTING POLICIES - continued

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 the Income Statement in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 72 (2022 - 61 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2022 547,914 189,022 69,273 17,328 823,537
Additions - 4,154 601 3,504 8,259
At 30 April 2023 547,914 193,176 69,874 20,832 831,796
DEPRECIATION
At 1 May 2022 179,546 107,363 63,393 14,932 365,234
Charge for year 29,667 19,184 2,254 1,419 52,524
At 30 April 2023 209,213 126,547 65,647 16,351 417,758
NET BOOK VALUE
At 30 April 2023 338,701 66,629 4,227 4,481 414,038
At 30 April 2022 368,368 81,659 5,880 2,396 458,303

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 100
At 30 April 2023 100
NET BOOK VALUE
At 30 April 2023 100

6. STOCKS
2023 2022
£    £   
Stocks 16,657 12,078

Som Saa Ltd (Registered number: 09016359)

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


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 85,121 -
Other debtors 50,743 58,501
Tax - 12,163
Prepayments 42,206 49,333
178,070 119,997

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 73,990 73,990
Trade creditors 86,232 137,458
Tax 49,812 39,612
Social security and other taxes 18,658 16,663
VAT 123,920 90,581
Other creditors 70,941 135,042
Accruals and deferred income 66,099 38,988
489,652 532,334

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 2-5 years 228,136 295,960

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 100,000 100,000
Between one and five years 400,000 400,000
In more than five years 640,822 742,466
1,140,822 1,242,466