1 March 2022 false No description of principal activity Taxfiler 2023.10.1 12479607business:PrivateLimitedCompanyLtd2022-03-012023-02-28 124796072022-02-28 124796072022-03-012023-02-28 12479607business:AuditExempt-NoAccountantsReport2022-03-012023-02-28 12479607business:FilletedAccounts2022-03-012023-02-28 124796072023-02-28 124796072022-02-28 12479607core:WithinOneYear2023-02-28 12479607core:WithinOneYear2022-02-28 12479607core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 12479607core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 12479607core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 12479607core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 12479607core:PreviouslyStatedAmount2023-02-28 12479607core:PreviouslyStatedAmount2022-02-28 12479607business:SmallEntities2022-03-012023-02-28 12479607business:Director12022-03-012023-02-28 12479607countries:EnglandWales2022-03-012023-02-28 12479607business:RegisteredOffice2022-03-012023-02-28 12479607core:ComputerEquipment2022-03-012023-02-28 12479607core:PlantMachinery2022-02-28 12479607core:PlantMachinery2023-02-28 12479607core:PlantMachinery2022-03-012023-02-28 124796072021-03-012022-02-28 iso4217:GBP xbrli:pure
S & D Surveyors Ltd Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
766 
1,222 
Current assets
Debtors
10,725 
5,424 
Cash at bank and in hand
44,684 
30,889 
55,409 
36,313 
Creditors: amounts falling due within one year
(7,048)
(9,355)
Net current assets
48,361 
26,958 
Total assets less current liabilities
49,127 
28,180 
Provisions for liabilities
Deferred tax
(145)
(232)
Net assets
48,982 
27,948 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
48,980 
27,946 
Shareholders' funds
48,982 
27,948 
For the year ending 28 February 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 November 2023 and were signed on its behalf by
Sean Drysdale Director Company Registration No. 12479607
- 1 -
S & D Surveyors Ltd Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
S & D Surveyors Ltd is a private company, limited by shares, registered in England and Wales, registration number 12479607. The registered office is 28 THORNYCROFT, WINSFORD, CW7 2LR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 28 February 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Straight Line 25%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 March 2022
1,825 
At 28 February 2023
1,825 
Depreciation
At 1 March 2022
603 
Charge for the year
456 
At 28 February 2023
1,059 
Net book value
At 28 February 2023
766 
At 28 February 2022
1,222 
- 2 -
S & D Surveyors Ltd Notes to the Accounts for the year ended 28 February 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,940 
6,010 
Other debtors
7,785 
(586)
10,725 
5,424 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
1,620 
- 
Taxes and social security
5,489 
9,242 
Other creditors
(61)
113 
7,048 
9,355 
7
Average number of employees
During the year the average number of employees was 1 (2022: 2).
- 3 -