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Registered Number: 13497414
England and Wales

 

 

 

ANNA SORBIE LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 July 2023
Principal activities
The companys principal activity during the year was the Hairdressing and Bridal Specialists
Director
The director who served the company throughout the year was as follows:
Anna Sorbie
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Anna Sorbie
Director

Date approved: 24 April 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 4 2,134    1,938 
Tangible fixed assets 5 1,263    1,684 
3,397    3,622 
Current assets      
Stocks 6 4,000    6,269 
Debtors 7 10,697    11,974 
Cash at bank and in hand 571    3,380 
15,268    21,623 
Creditors: amount falling due within one year 8 (20,354)   (18,625)
Net current assets (5,086)   2,998 
 
Total assets less current liabilities (1,689)   6,620 
Creditors: amount falling due after more than one year 9   (5,808)
Provisions for liabilities 10 (476)   (320)
Net assets (2,165)   492 
 

Capital and reserves
     
Called up share capital 11 300    300 
Profit and loss account (2,465)   192 
Shareholder's funds (2,165)   492 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 24 April 2024 and were signed by:


-------------------------------
Anna Sorbie
Director
2
General Information
ANNA SORBIE LTD is a private company, limited by shares, registered in England and Wales, registration number 13497414, registration address Suite 2, The Mintworks, 124 Highgate, Kendal, Cumbria, LA9 4HE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
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 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.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders by the shareholders at an annual general meeting. Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 3 years.
Trade Mark
Trade Mark is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Directors' Emoluments

2023
£
  2022
£
Administrative Expenses
Directors Salaries 3,899    3,146 
3,899    3,146 

3.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
4.

Intangible fixed assets

Cost Goodwill   Other   Total
  £   £   £
At 01 August 2022 2,000      2,000 
Additions   877    877 
Disposals    
At 31 July 2023 2,000    877    2,877 
Amortisation
At 01 August 2022 62      62 
Charge for year 667    14    681 
On disposals    
At 31 July 2023 729    14    743 
Net book values
At 31 July 2023 1,271    863    2,134 
At 31 July 2022 1,938      1,938 


5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 August 2022 1,018    1,200    2,218 
Additions   600    600 
Disposals   (600)   (600)
At 31 July 2023 1,018    1,200    2,218 
Depreciation
At 01 August 2022 254    280    534 
Charge for year 191    230    421 
On disposals    
At 31 July 2023 445    510    955 
Net book values
Closing balance as at 31 July 2023 573    690    1,263 
Opening balance as at 01 August 2022 764    920    1,684 


6.

Stocks

2023
£
  2022
£
Stocks 4,000    6,269 
4,000    6,269 

7.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 10,579    11,974 
Taxation & Social Security 118   
10,697    11,974 

8.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 8,209    2,291 
Bank Loans & Overdrafts (Secured) 5,808    6,336 
Taxation & Social Security   813 
Other Creditors 6,337    9,185 
20,354    18,625 

9.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts (secured)   5,808 
  5,808 

10.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 476    320 
476    320 

11.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100 Class B shares of £1.00 each 100    100 
100 Class C shares of £1.00 each 100    100 
300    300 

3