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2022-12-31 02025975 17 2022-01-01 2022-12-31 02025975 frs-core:CurrentFinancialInstruments 17 2022-12-31 02025975 frs-core:Non-currentFinancialInstruments 17 2022-12-31 02025975 18 2022-01-01 2022-12-31 02025975 frs-core:CurrentFinancialInstruments 18 2022-12-31 02025975 frs-core:Non-currentFinancialInstruments 18 2022-12-31 02025975 19 2022-01-01 2022-12-31 02025975 frs-core:CurrentFinancialInstruments 19 2022-12-31 02025975 frs-core:Non-currentFinancialInstruments 19 2022-12-31 02025975 20 2022-01-01 2022-12-31 02025975 frs-core:CurrentFinancialInstruments 20 2022-12-31 02025975 frs-core:Non-currentFinancialInstruments 20 2022-12-31 02025975 dpl-frs:Item1 2022-01-01 2022-12-31 02025975 dpl-frs:Item1 2021-12-31 02025975 dpl-frs:Item1 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 02025975 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 02025975 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 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2021-12-31 02025975 dpl-frs:Item4 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 02025975 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 02025975 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 02025975 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 02025975 dpl-frs:Item5 2022-01-01 2022-12-31 02025975 dpl-frs:Item5 2021-12-31 02025975 dpl-frs:Item5 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 02025975 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 02025975 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 02025975 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 02025975 dpl-frs:Item6 2022-01-01 2022-12-31 02025975 dpl-frs:Item6 2021-12-31 02025975 dpl-frs:Item6 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 02025975 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 02025975 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 02025975 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 02025975 dpl-frs:Item7 2022-01-01 2022-12-31 02025975 dpl-frs:Item7 2021-12-31 02025975 dpl-frs:Item7 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 02025975 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 02025975 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 02025975 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 02025975 dpl-frs:Item8 2022-01-01 2022-12-31 02025975 dpl-frs:Item8 2021-12-31 02025975 dpl-frs:Item8 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 02025975 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 02025975 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 02025975 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 02025975 dpl-frs:Item9 2022-01-01 2022-12-31 02025975 dpl-frs:Item9 2021-12-31 02025975 dpl-frs:Item9 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 02025975 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 02025975 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 02025975 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 02025975 dpl-frs:Item10 2022-01-01 2022-12-31 02025975 dpl-frs:Item10 2021-12-31 02025975 dpl-frs:Item10 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 02025975 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 02025975 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 02025975 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 02025975 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 02025975 dpl-frs:Item11 2022-01-01 2022-12-31 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Registered number: 02025975
Silverstone Factors Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Market Place Accounting Services
The Old Bank
21 Market Place
Long Buckby
NN6 7RR
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02025975
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 32,000 32,000
Tangible Assets 5 9,978 12,567
41,978 44,567
CURRENT ASSETS
Stocks 6 53,606 54,215
Debtors 7 10,579 38,938
Cash at bank and in hand 153,172 121,831
217,357 214,984
Creditors: Amounts Falling Due Within One Year 8 (42,815 ) (57,939 )
NET CURRENT ASSETS (LIABILITIES) 174,542 157,045
TOTAL ASSETS LESS CURRENT LIABILITIES 216,520 201,612
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,996 ) (2,513 )
NET ASSETS 214,524 199,099
CAPITAL AND RESERVES
Called up share capital 9 30,000 30,000
Profit and Loss Account 184,524 169,099
SHAREHOLDERS' FUNDS 214,524 199,099
Page 1
Page 2
For the year ending 31 December 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 Alex Hurdley
Director
13th February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Silverstone Factors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02025975 . The registered office is 21 Market Place, Long Buckby, Northampton, Northamptonshire, NN6 7RR.
2. Accounting Policies
2.1. 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.
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Plant & Machinery 20% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reduciing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 32,000
As at 31 December 2023 32,000
Net Book Value
As at 31 December 2023 32,000
As at 1 January 2023 32,000
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 2,463 15,350 10,150 3,133 31,096
Additions - - - 712 712
As at 31 December 2023 2,463 15,350 10,150 3,845 31,808
Depreciation
As at 1 January 2023 2,093 3,838 10,102 2,496 18,529
Provided during the period 74 2,878 12 337 3,301
As at 31 December 2023 2,167 6,716 10,114 2,833 21,830
Net Book Value
As at 31 December 2023 296 8,634 36 1,012 9,978
As at 1 January 2023 370 11,512 48 637 12,567
6. Stocks
2023 2022
£ £
Stock 53,606 54,215
53,606 54,215
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,579 37,635
Prepayments and accrued income - 1,303
10,579 38,938
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 30,224 42,606
Corporation tax 6,685 8,644
VAT 2,406 3,189
Accruals and deferred income 2,600 2,600
Directors' loan accounts 900 900
42,815 57,939
Page 5
Page 6
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 30,000 30,000
Page 6