1 September 2022 false No description of principal activity Taxfiler 2023.14 10339686business:PrivateLimitedCompanyLtd2022-09-012023-08-31 103396862022-08-31 103396862022-09-012023-08-31 10339686business:AuditExemptWithAccountantsReport2022-09-012023-08-31 10339686business:FilletedAccounts2022-09-012023-08-31 103396862023-08-31 10339686business:Director12022-09-012023-08-31 10339686business:Director22022-09-012023-08-31 10339686business:RegisteredOffice2022-09-012023-08-31 10339686core:WithinOneYear2023-08-31 10339686core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 10339686core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 10339686core:PreviouslyStatedAmount2023-08-31 10339686business:SmallEntities2022-09-012023-08-31 10339686countries:EnglandWales2022-09-012023-08-31 10339686core:PlantMachinery2022-09-012023-08-31 10339686core:FurnitureFittings2022-09-012023-08-31 10339686core:ComputerEquipment2022-09-012023-08-31 10339686core:Goodwill2022-08-31 10339686core:Goodwill2023-08-31 10339686core:Goodwill2022-09-012023-08-31 10339686core:PlantMachinery2022-08-31 10339686core:FurnitureFittings2022-08-31 10339686core:ComputerEquipment2022-08-31 10339686core:PlantMachinery2023-08-31 10339686core:FurnitureFittings2023-08-31 10339686core:ComputerEquipment2023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 10339686 (England and Wales)
S H & M J INVESTMENT LTD Unaudited accounts for the year ended 31 August 2023
S H & M J INVESTMENT LTD Unaudited accounts Contents
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S H & M J INVESTMENT LTD Company Information for the year ended 31 August 2023
Directors
JAVED, Mohammad HUSSAIN, Sadaqat
Company Number
10339686 (England and Wales)
Registered Office
6 LADY MARGARET COURT, PENYLAN FISH BAR COLCHESTER AVENUE CARDIFF CF23 9AW UNITED KINGDOM
Accountants
XEN ACCOUNTANTS LTD 102 A COMMERCIAL STREET NEWPORT NP20 1LU
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S H & M J INVESTMENT LTD Statement of financial position as at 31 August 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
1,578 
Current assets
Inventories
2,875 
Debtors
7 
Cash at bank and in hand
17,969 
20,851 
Creditors: amounts falling due within one year
(142,588)
Net current liabilities
(121,737)
Net liabilities
(120,159)
Capital and reserves
Called up share capital
100 
Profit and loss account
(120,259)
Shareholders' funds
(120,159)
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 March 2024 and were signed on its behalf by
JAVED, Mohammad Director Company Registration No. 10339686
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S H & M J INVESTMENT LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
S H & M J INVESTMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 10339686. The registered office is 6 LADY MARGARET COURT, PENYLAN FISH BAR, COLCHESTER AVENUE, CARDIFF, CF23 9AW, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Fixtures & fittings
15% Straight Line
Computer equipment
20% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2022
100,000 
At 31 August 2023
100,000 
Amortisation
At 1 September 2022
80,000 
Charge for the year
20,000 
At 31 August 2023
100,000 
Net book value
At 31 August 2023
- 
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S H & M J INVESTMENT LTD Notes to the Accounts for the year ended 31 August 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
3,633 
70,215 
2,714 
76,562 
Additions
- 
- 
279 
279 
At 31 August 2023
3,633 
70,215 
2,993 
76,841 
Depreciation
At 1 September 2022
2,656 
63,132 
1,094 
66,882 
Charge for the year
699 
7,083 
599 
8,381 
At 31 August 2023
3,355 
70,215 
1,693 
75,263 
Net book value
At 31 August 2023
278 
- 
1,300 
1,578 
6
Debtors
2023 
£ 
Amounts falling due within one year
VAT
7 
7
Creditors: amounts falling due within one year
2023 
£ 
VAT
6,729 
Trade creditors
3,281 
Taxes and social security
1,612 
Loans from directors
123,693 
Accruals
7,273 
142,588 
8
Average number of employees
During the year the average number of employees was 5.
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