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9819920 1 2021-11-01 2022-10-31 9819920 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 9819920
S.DEEPA LTD
Financial Statements
For The Year Ended 31 October 2023
Tamsons Accounting & Tax Consultancy Ltd
Financial Accountants'
65 Southlands Road
Bromley
Kent
BR2 9QR
Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Director Mrs SIVADEEPA SAJEEV
Company Number 9819920
Registered Office 69 CARR STREET
IPSWICH
IP4 1HB
Business 69 CARR STREET
IPSWICH
IP4 1HB
Accountants Tamsons Accounting & Tax Consultancy Ltd
Financial Accountants'
65 Southlands Road
Bromley
Kent
BR2 9QR
Page 1
Page 2
Balance Sheet
Registered number: 9819920
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 246,000 246,000
Tangible Assets 5 436,877 432,629
682,877 678,629
CURRENT ASSETS
Stocks 6 270,855 260,325
Debtors 7 9,800 9,800
Cash at bank and in hand 449,053 229,446
729,708 499,571
Creditors: Amounts Falling Due Within One Year 8 (570,981 ) (478,800 )
NET CURRENT ASSETS (LIABILITIES) 158,727 20,771
TOTAL ASSETS LESS CURRENT LIABILITIES 841,604 699,400
Creditors: Amounts Falling Due After More Than One Year 9 (77,125 ) (113,697 )
NET ASSETS 764,479 585,703
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 764,379 585,603
SHAREHOLDERS' FUNDS 764,479 585,703
Page 2
Page 3
For the year ending 31 October 2023 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 her 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
Mrs SIVADEEPA SAJEEV
Director
17/01/2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
S.DEEPA LTD Registered number 9819920 is a limited by shares company incorporated in England & Wales. The Registered Office is 69 CARR STREET, IPSWICH, IP4 1HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Freehold NA
Leasehold NA
Motor Vehicles 18% @ cost
Fixtures & Fittings 20% @ cost
Computer Equipment 20% @ WDV
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. 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: 15 (2022: 15)
15 15
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4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 246,000
As at 31 October 2023 246,000
Net Book Value
As at 31 October 2023 246,000
As at 1 November 2022 246,000
Goodwill MK News £50,000
Goodwill 69-74 Carr St £196,000
5. Tangible Assets
Land & Property
Freehold Leasehold Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2022 357,000 42,500 37,491 26,987
Additions - - - 10,211
As at 31 October 2023 357,000 42,500 37,491 37,198
Depreciation
As at 1 November 2022 - - 20,954 10,620
Provided during the period - - 2,976 2,946
As at 31 October 2023 - - 23,930 13,566
Net Book Value
As at 31 October 2023 357,000 42,500 13,561 23,632
As at 1 November 2022 357,000 42,500 16,537 16,367
Computer Equipment Total
£ £
Cost
As at 1 November 2022 1,001 464,979
Additions - 10,211
As at 31 October 2023 1,001 475,190
Depreciation
As at 1 November 2022 776 32,350
Provided during the period 41 5,963
As at 31 October 2023 817 38,313
Net Book Value
As at 31 October 2023 184 436,877
As at 1 November 2022 225 432,629
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6. Stocks
2023 2022
£ £
Materials 270,855 260,325
270,855 260,325
7. Debtors
2023 2022
£ £
Due within one year
Other debtors 9,800 9,800
9,800 9,800
Other debtors; Deposit Menzies £1800 Camelot £5,000
: : 291 Ipswich Rd £3,000
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 246,140 105,253
Bank loans and overdrafts 48,842 70,273
Corporation tax 63,158 44,196
Other taxes and social security 4,823 1,915
VAT 1,379 1,461
Other creditors 2,406 1,560
Director's loan account 204,233 254,142
570,981 478,800
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 6,291 21,613
Bank loans 70,834 83,334
Other creditors - 8,750
77,125 113,697
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 6,291 21,613
6,291 21,613
6,291 21,613
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11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mrs SIVADEEPA SAJEEV 20,000 12,000
13. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 40,000 24,000
40,000 24,000
14. Ultimate Controlling Party
The company's ultimate controlling party is Mrs S Sajeev by virtue of his ownership of 100% of the issued share capital in the company.
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