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2022-03-27 12244381 1 2022-03-27 12244381 1 2021-04-01 2022-03-27 12244381 frs-core:LeasedAssets 2021-04-01 2022-03-27 12244381 frs-core:OwnedAssets 2021-04-01 2022-03-27 12244381 frs-core:CurrencyRisk 2021-04-01 2022-03-27 12244381 frs-core:MarketRisk 2021-04-01 2022-03-27 12244381 frs-core:InterestRateRisk 2021-04-01 2022-03-27 12244381 frs-core:DeferredTaxation 2021-04-01 2022-03-27 12244381 frs-core:DeferredTaxation 2021-03-31 12244381 frs-core:DeferredTaxation 2022-03-27 12244381 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-27 12244381 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 12244381 frs-core:OtherProvisionsContingentLiabilities 2022-03-27 12244381 frs-core:ProvisionsDeferredTax 2022-03-27 12244381 frs-core:OtherDeferredTax 2022-03-27 12244381 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-27 12244381 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-27 12244381 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: 12244381
SH GLOUCESTER QUAYS LIMITED
Unaudited Financial Statements
For The Year Ended 26 March 2023
Virgate Accounts Ltd
1st Floor Olympus House
Quedgeley
Gloucester
GL2 4NF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12244381
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 11,286 11,286
Tangible Assets 5 28,556 27,279
39,842 38,565
CURRENT ASSETS
Stocks 6 10,868 7,680
Debtors 7 192,073 60,206
Cash at bank and in hand 1,856 874
204,797 68,760
Creditors: Amounts Falling Due Within One Year 8 (312,394 ) (73,009 )
NET CURRENT ASSETS (LIABILITIES) (107,597 ) (4,249 )
TOTAL ASSETS LESS CURRENT LIABILITIES (67,755 ) 34,316
Creditors: Amounts Falling Due After More Than One Year 9 (38,449 ) (48,722 )
NET LIABILITIES (106,204 ) (14,406 )
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account (106,214 ) (14,416 )
SHAREHOLDERS' FUNDS (106,204) (14,406)
Page 1
Page 2
For the year ending 26 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Sumit Chadha
Director
19/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SH GLOUCESTER QUAYS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12244381 . The registered office is 1st Floor Olympus House, Quedgeley, Gloucester, GL2 4NF.
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.
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:
Leasehold 10 years straight line
Plant & Machinery 3 years straight line
Fixtures & Fittings 3 years straight line
Computer Equipment 5 years straight line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2022: 35)
27 35
4. Intangible Assets
Goodwill
£
Cost
As at 28 March 2022 11,286
As at 26 March 2023 11,286
Net Book Value
As at 26 March 2023 11,286
As at 28 March 2022 11,286
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 28 March 2022 20,998 5,578 8,949 4,523 40,048
Additions - 3,115 6,795 - 9,910
As at 26 March 2023 20,998 8,693 15,744 4,523 49,958
Depreciation
As at 28 March 2022 4,430 3,727 3,224 1,388 12,769
Provided during the period 2,278 2,054 3,396 905 8,633
As at 26 March 2023 6,708 5,781 6,620 2,293 21,402
Net Book Value
As at 26 March 2023 14,290 2,912 9,124 2,230 28,556
As at 28 March 2022 16,568 1,851 5,725 3,135 27,279
The depreciation policies stated for Leasehold Improvements, Computer Equipment, Plant & Machonery and Fixtures & Fittings have been revised to match the actual depreciation charged during the reporting period.
6. Stocks
2023 2022
£ £
Stock 10,868 7,680
10,868 7,680
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,686 661
Prepayments and accrued income 33,202 31,077
Other debtors 20,674 4,074
Amounts owed by group undertakings 135,511 (30,131 )
192,073 5,681
Due after more than one year
Other debtors - 23,691
Other taxes and social security - 30,834
- 54,525
192,073 60,206
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 123,993 77,347
Bank loans and overdrafts 5,697 -
Other taxes and social security 25,439 71,109
VAT 67,115 11,432
Other creditors 14,893 12,381
Accruals and deferred income 55,085 16,543
Amounts owed to group undertakings 20,172 (115,803 )
312,394 73,009
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 38,449 48,722
38,449 48,722
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
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