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Registered Number: 08074265
England and Wales

 

 

 

SNP PLUS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of SNP Plus Ltd for the year ended 31 May 2023 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of SNP Plus Ltd, as a body, in accordance with the terms of our engagement letter dated 23 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of SNP Plus Ltd and state those matters that we have agreed to state to the Board ofs of SNP Plus Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SNP Plus Ltd and its members as a body for our work or for this report.

It is your duty to ensure that SNP Plus Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of SNP Plus Ltd. You consider that SNP Plus Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of SNP Plus Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
SNP Plus Ltd
Accountants and Tax Advisors
284 Station Road
Harrow, London
HA1 2EA
23 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 4,973    10,259 
4,973    10,259 
Current assets      
Debtors: amounts falling due within one year 49,447    59,755 
Cash at bank and in hand 71,915    19,335 
121,362    79,090 
Creditors: amount falling due within one year (46,272)   (31,844)
Net current assets 75,090    47,246 
 
Total assets less current liabilities 80,063    57,505 
Creditors: amount falling due after more than one year (28,699)   (32,801)
Provisions for liabilities (1,446)   (2,757)
Net assets 49,918    21,947 
 

Capital and reserves
     
Called up share capital 4 200    200 
Profit and loss account 49,718    21,747 
Shareholder's funds 49,918    21,947 
 


For the year ended 31 May 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 February 2024 and were signed by:


-------------------------------
Samir Nath Pyakuryal
Director
2
General Information
SNP Plus Ltd is a private company, limited by shares, registered in England and Wales, registration number 08074265, registration address Accountants and Tax Advisors, 284 Station Road, Harrow, London, Middlesex, HA1 2EA.

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 comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.
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.
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:
Fixtures and Fittings 25% Straight Line
Computer Equipment 25% Straight Line
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.

Average number of employees

Average number of employees during the year was 3 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 June 2022 9,739    14,295    24,034 
Additions   964    964 
Disposals    
At 31 May 2023 9,739    15,259    24,998 
Depreciation
At 01 June 2022 3,059    10,716    13,775 
Charge for year 2,435    3,815    6,250 
On disposals    
At 31 May 2023 5,494    14,531    20,025 
Net book values
Closing balance as at 31 May 2023 4,245    728    4,973 
Opening balance as at 01 June 2022 6,680    3,579    10,259 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
200 Class A shares of £1.00 each 200    200 
200    200 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Mr. Samir Nath Pyakuryal34,558 48,711 
3