2022-09-012023-08-312023-08-31false09746810S&A INTERIORS 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S&A INTERIORS LIMITED

Registered Number
09746810
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

S&A INTERIORS LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

FAGASI, Florin Sorin
FAGASI, Liie Alin

Company Secretary

FAGASI, Cornelia Viorica

Registered Address

35 Olympia Close
Northampton
NN4 0RU

Registered Number

09746810 (England and Wales)
S&A INTERIORS LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets61,34110,523
1,34110,523
Current assets
Stocks7-4,960
Debtors895,96456,638
Cash at bank and on hand6613,138
96,03074,736
Creditors amounts falling due within one year9(95,180)(54,989)
Net current assets (liabilities)85019,747
Total assets less current liabilities2,19130,270
Creditors amounts falling due after one year10-(3,360)
Provisions for liabilities12(255)(2,000)
Net assets1,93624,910
Capital and reserves
Called up share capital22
Profit and loss account1,93424,908
Shareholders' funds1,93624,910
The financial statements were approved and authorised for issue by the Board of Directors on 31 January 2024, and are signed on its behalf by:
FAGASI, Florin Sorin
Director
Registered Company No. 09746810
S&A INTERIORS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is Property Interior.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
5.Employee information

20232022
Average number of employees during the year22
6.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 September 223,37863,72238467,484
Additions702--702
At 31 August 234,08063,72238468,186
Depreciation and impairment
At 01 September 221,39655,31025556,961
Charge for year1,3468,4121279,885
Other adjustments1-(2)(1)
At 31 August 232,74363,72238066,845
Net book value
At 31 August 231,337-41,341
At 31 August 221,9828,41212910,523
7.Stocks

2023

2022

££
Work in progress-4,960
Total-4,960
8.Debtors

2023

2022

££
Trade debtors / trade receivables-18,763
Other debtors95,34137,390
Prepayments and accrued income623485
Total95,96456,638
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables20-
Bank borrowings and overdrafts2,365-
Taxation and social security46,88033,447
Finance lease and HP contracts5,2009,301
Other creditors38,86510,011
Accrued liabilities and deferred income1,8502,230
Total95,18054,989
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
10.Creditors after one year

2023

2022

££
Other creditors-3,360
Total-3,360
11.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts-3,360
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)2552,000
Total2552,000