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Registered number: 07046671
Senap Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Augustus & Co
Chartered Certified Accountants
374 Ley Street
Ilford
Essex
IG1 4AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07046671
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,568 1,292
1,568 1,292
CURRENT ASSETS
Stocks 5 104,500 105,760
Debtors 6 16,440 9,116
Cash at bank and in hand 14,416 21,228
135,356 136,104
Creditors: Amounts Falling Due Within One Year 7 (116,675 ) (79,471 )
NET CURRENT ASSETS (LIABILITIES) 18,681 56,633
TOTAL ASSETS LESS CURRENT LIABILITIES 20,249 57,925
Creditors: Amounts Falling Due After More Than One Year 8 (48,273 ) (94,504 )
NET LIABILITIES (28,024 ) (36,579 )
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account (29,024 ) (37,579 )
SHAREHOLDERS' FUNDS (28,024) (36,579)
Page 1
Page 2
For the year ending 31 December 2022 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 O A Babatunde
Director
20 December 2023
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
Senap Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07046671 . The registered office is 1 Temple Hill Square, Temple Hill, Dartford, DA1 5HY.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% Straight line
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.6. 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:
2022 2021
Office and administration 1 1
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2022 1,615
Additions 749
As at 31 December 2022 2,364
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 January 2022 323
Provided during the period 473
As at 31 December 2022 796
Net Book Value
As at 31 December 2022 1,568
As at 1 January 2022 1,292
5. Stocks
2022 2021
£ £
Materials 104,500 105,760
104,500 105,760
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 10,774 8,275
Other debtors 5,666 841
16,440 9,116
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 45,076 29,935
Bank loans and overdrafts 10,894 11,038
Other taxes and social security 37,906 24,040
Accruals and deferred income - 125
Director's loan account 22,799 14,333
116,675 79,471
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 23,273 33,129
Other creditors - 21,375
Directors loan account 25,000 40,000
48,273 94,504
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4