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Registered number: 13158543
SQWM LTD
Unaudited Financial Statements
For The Year Ended 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13158543
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 373 439
373 439
CURRENT ASSETS
Debtors 5 14,520 23,702
Cash at bank and in hand 253,593 116,111
268,113 139,813
Creditors: Amounts Falling Due Within One Year 6 (57,949 ) (38,970 )
NET CURRENT ASSETS (LIABILITIES) 210,164 100,843
TOTAL ASSETS LESS CURRENT LIABILITIES 210,537 101,282
NET ASSETS 210,537 101,282
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 210,536 101,281
SHAREHOLDERS' FUNDS 210,537 101,282
Page 1
Page 2
For the year ending 31 January 2024 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 James Paske
Director
8th March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SQWM LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13158543 . The registered office is Flat 14 Lauder Court Cold Harbour, Milborne Port, Sherborne, DT9 5EL.
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.
2.3. 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:
Fixtures & Fittings 15% reducing balance
2.4. 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.
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.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: NIL)
1 -
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2023 607
As at 31 January 2024 607
Depreciation
As at 1 February 2023 168
Provided during the period 66
As at 31 January 2024 234
Net Book Value
As at 31 January 2024 373
As at 1 February 2023 439
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 14,520 16,950
Director's loan account - 6,752
14,520 23,702
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 45,565 24,181
Other taxes and social security 190 -
VAT 8,885 14,789
Director's loan account 3,309 -
57,949 38,970
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr James Paske 6,752 - - - -
The above loan is unsecured, interest free and repayable on demand.
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