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REGISTERED NUMBER: 04789340 (England and Wales)













S&P Booze Limited

Unaudited Financial Statements

for the Year Ended 31 August 2023






S&P Booze Limited (Registered number: 04789340)






Contents of the Financial Statements
for the year ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S&P Booze Limited

Company Information
for the year ended 31 August 2023







DIRECTORS: P Walker
Mrs S Walker





SECRETARY: Mrs S Walker





REGISTERED OFFICE: 10 High Street
Knutton
Newcastle
Staffordshire
ST5 6DN





REGISTERED NUMBER: 04789340 (England and Wales)





ACCOUNTANTS: Slaters & Co Accountants
Lymore Villa
162a London Road
Chesterton
Newcastle
Staffordshire
ST5 7JB

S&P Booze Limited (Registered number: 04789340)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 194,598 197,434
194,598 197,434

CURRENT ASSETS
Stocks 51,798 44,507
Debtors 6 1,800 9,336
Cash at bank and in hand 69,850 71,019
123,448 124,862
CREDITORS
Amounts falling due within one year 7 81,074 98,414
NET CURRENT ASSETS 42,374 26,448
TOTAL ASSETS LESS CURRENT
LIABILITIES

236,972

223,882

PROVISIONS FOR LIABILITIES 192 255
NET ASSETS 236,780 223,627

CAPITAL AND RESERVES
Called up share capital 75 75
Capital redemption reserve 25 25
Retained earnings 236,680 223,527
SHAREHOLDERS' FUNDS 236,780 223,627

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

S&P Booze Limited (Registered number: 04789340)

Balance Sheet - continued
31 August 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 19 October 2023 and were signed on its behalf by:





P Walker - Director


S&P Booze Limited (Registered number: 04789340)

Notes to the Financial Statements
for the year ended 31 August 2023

1. STATUTORY INFORMATION

S&P Booze 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 net invoice value of goods provided, excluding value added tax.

Goodwill
Acquired goodwill is written over in equal annual instalments over its estimated useful economic life. The goodwill is now fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 9 ) .

S&P Booze Limited (Registered number: 04789340)

Notes to the Financial Statements - continued
for the year ended 31 August 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 118,000
AMORTISATION
At 1 September 2022
and 31 August 2023 118,000
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2022
and 31 August 2023 228,590 28,709 1,000 2,855 261,154
DEPRECIATION
At 1 September 2022 32,500 27,786 579 2,855 63,720
Charge for year 2,500 231 105 - 2,836
At 31 August 2023 35,000 28,017 684 2,855 66,556
NET BOOK VALUE
At 31 August 2023 193,590 692 316 - 194,598
At 31 August 2022 196,090 923 421 - 197,434

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,800 9,336

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 47,342 36,964
Taxation and social security 5,093 14,389
Other creditors 28,639 47,061
81,074 98,414

S&P Booze Limited (Registered number: 04789340)

Notes to the Financial Statements - continued
for the year ended 31 August 2023

8. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors Mr P and Mrs S Walker who together own 100% of the issued share capital.