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dpl-frs:CostSales dpl-frs:Item12 2022-06-30 09084187 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 09084187 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 09084187 1 2021-07-01 2022-06-30 09084187 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 09084187
Schappit Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
CBS (Accounting) Ltd
Oak Business Centre
79-93 Ratcliffe Road
Sileby
Loughborough
LE12 7PU
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09084187
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 36,939 195,840
Tangible Assets 5 2,477 1,437
39,416 197,277
CURRENT ASSETS
Debtors 6 397,287 61,767
Cash at bank and in hand 575,137 24,382
972,424 86,149
Creditors: Amounts Falling Due Within One Year 7 (3,232,340 ) (2,193,905 )
NET CURRENT ASSETS (LIABILITIES) (2,259,916 ) (2,107,756 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,220,500 ) (1,910,479 )
Creditors: Amounts Falling Due After More Than One Year 8 - (50,000 )
NET LIABILITIES (2,220,500 ) (1,960,479 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Share premium account 94,980 94,980
Profit and Loss Account (2,315,481 ) (2,055,460 )
SHAREHOLDERS' FUNDS (2,220,500) (1,960,479)
Page 1
Page 2
For the year ending 30 June 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 Stephen Whyte
Director
08/03/2024
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
Schappit Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09084187 . The registered office is 79-93 Ratcliffe Road, Sileby, Loughborough, Leicestershire, LE12 7PU.
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 - Other Intangible
Other intangible assets are development costs. They are amortised to profit and loss account over an estimated economic life of 5 years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. 
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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 25% Straight Line
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 years 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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 assets reflect 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: 11 (2022: 2)
11 2
4. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 July 2022 1,030,847 - 1,030,847
Additions - 36,939 36,939
As at 30 June 2023 1,030,847 36,939 1,067,786
Amortisation
As at 1 July 2022 835,007 - 835,007
Provided during the period 195,840 - 195,840
As at 30 June 2023 1,030,847 - 1,030,847
Net Book Value
As at 30 June 2023 - 36,939 36,939
As at 1 July 2022 195,840 - 195,840
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2022 12,591
Additions 1,852
As at 30 June 2023 14,443
Depreciation
As at 1 July 2022 11,154
Provided during the period 812
As at 30 June 2023 11,966
Net Book Value
As at 30 June 2023 2,477
As at 1 July 2022 1,437
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 373,929 50,667
Prepayments and accrued income 19,928 10,814
Other debtors - 286
Amounts owed by associates 3,430 -
397,287 61,767
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 41,759 31,234
Other taxes and social security 43,483 49,643
VAT 212,427 22,757
Net wages - 2,325
Other creditors 5,241 300
Accruals and deferred income 636,353 141,783
Directors' loan accounts 1,886,921 1,945,863
Amounts owed to associates 406,156 -
3,232,340 2,193,905
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 50,000
- 50,000
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5