2022-06-012023-05-312023-05-31false09597185SRUTH-CUAN 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SRUTH-CUAN LIMITED

Registered Number
09597185
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

SRUTH-CUAN LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

BROWN, Gary Paul

Registered Address

11a Kimberley Park Road
Falmouth
TR11 2DA

Registered Number

09597185 (England and Wales)
SRUTH-CUAN LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets310,3692,349
10,3692,349
Current assets
Debtors1,4371,135
Cash at bank and on hand11
1,4381,136
Creditors amounts falling due within one year6(32,753)(24,825)
Net current assets (liabilities)(31,315)(23,689)
Total assets less current liabilities(20,946)(21,340)
Net assets(20,946)(21,340)
Capital and reserves
Called up share capital11
Profit and loss account(20,947)(21,341)
Shareholders' funds(20,946)(21,340)
The financial statements were approved and authorised for issue by the Director on 14 February 2024, and are signed on its behalf by:
BROWN, Gary Paul
Director
Registered Company No. 09597185
SRUTH-CUAN LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Vehicles10-
Office Equipment-4
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 224,597
Additions9,500
At 31 May 2314,097
Depreciation and impairment
At 01 June 222,248
Charge for year1,480
At 31 May 233,728
Net book value
At 31 May 2310,369
At 31 May 222,349
4.Debtors: amounts due within one year

2023

2022

££
Other debtors1,4371,135
Total1,4371,135
5.Debtors: amounts due after one year
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables371,117
Bank borrowings and overdrafts32,11623,108
Accrued liabilities and deferred income600600
Total32,75324,825
7.Creditors: amounts due after one year