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Registered number: 11705976
Shopper Marketing International Limited
Financial Statements
For The Year Ended 31 March 2023
Fruition Accountancy LLP
29 Wood Street
Stratford-upon-Avon
Warwickshire
CV37 6JG
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11705976
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 50,447 20,457
Tangible Assets 4 1,731 2,928
52,178 23,385
CURRENT ASSETS
Debtors 5 38,051 51,182
Cash at bank and in hand 3,206 245
41,257 51,427
Creditors: Amounts Falling Due Within One Year 6 (159,139 ) (141,210 )
NET CURRENT ASSETS (LIABILITIES) (117,882 ) (89,783 )
TOTAL ASSETS LESS CURRENT LIABILITIES (65,704 ) (66,398 )
NET LIABILITIES (65,704 ) (66,398 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (65,804 ) (66,498 )
SHAREHOLDERS' FUNDS (65,704) (66,398)
Page 1
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For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stuart Tiedeman
Director
21st November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are development costs. It is amortised to profit and loss account over its estimated economic life of 3 years.
1.5. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are trademark costs. Trademarks are capitalised by the company and reviewed annually for impairment. Trademarks are not amortised for the purpose of giving a true and fair view.
1.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 3 years straight line
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 4 2
4 2
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3. Intangible Assets
Other Intellectual Property Total
£ £ £
Cost
As at 1 April 2022 24,050 - 24,050
Additions 41,818 2,200 44,018
As at 31 March 2023 65,868 2,200 68,068
Amortisation
As at 1 April 2022 3,593 - 3,593
Provided during the period 14,028 - 14,028
As at 31 March 2023 17,621 - 17,621
Net Book Value
As at 31 March 2023 48,247 2,200 50,447
As at 1 April 2022 20,457 - 20,457
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2022 3,592
As at 31 March 2023 3,592
Depreciation
As at 1 April 2022 664
Provided during the period 1,197
As at 31 March 2023 1,861
Net Book Value
As at 31 March 2023 1,731
As at 1 April 2022 2,928
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 32,709 51,182
Other debtors 5,342 -
38,051 51,182
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 31,459 2,942
Other creditors 118,990 109,417
Taxation and social security 8,690 28,851
159,139 141,210
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 100 100 100
8. Related Party Transactions
Retail Marketing International Limited(A company under common control)During the period, Retail Marketing International Limited made an interest free loan to the company. The amount outstanding at the period end was £36,490 (2022 - £1,690). Included in trade debtors at the period end is £nil (2022 - £50,000) due from Retail Marketing International Limited for services provided after the period end. During the year services provided to Retail Marketing International Limited were of £80,000 (2022 - £110,000).

Retail Marketing International Limited

(A company under common control)

During the period, Retail Marketing International Limited made an interest free loan to the company. The amount outstanding at the period end was £36,490 (2022 - £1,690). Included in trade debtors at the period end is £nil (2022 - £50,000) due from Retail Marketing International Limited for services provided after the period end. During the year services provided to Retail Marketing International Limited were of £80,000 (2022 - £110,000).

Base Technologies Limited(A company under common control)During the period Base Technologies Limited made an interest free loan to the company. The amount outstanding at the period end was £78,230 (2022 - £28,885).

Base Technologies Limited

(A company under common control)

During the period Base Technologies Limited made an interest free loan to the company. The amount outstanding at the period end was £78,230 (2022 - £28,885).

9. General Information
Shopper Marketing International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11705976 . The registered office is 85 Great Portland Street, London, W1W 7LT.
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