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REGISTERED NUMBER: 05908627 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

S & K ASSOCIATES (CUMBRIA) LTD

S & K ASSOCIATES (CUMBRIA) LTD (REGISTERED NUMBER: 05908627)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2

Chartered Accountants' Report 4

S & K ASSOCIATES (CUMBRIA) LTD (REGISTERED NUMBER: 05908627)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 3,188 2,705
Cash at bank 36,355 44,089
39,543 46,794
CREDITORS
Amounts falling due within one year 5 16,986 21,055
NET CURRENT ASSETS 22,557 25,739
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,557

25,739

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 22,457 25,639
22,557 25,739

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 11 March 2024 and were signed by:





Mr S Harvey - Director


S & K ASSOCIATES (CUMBRIA) LTD (REGISTERED NUMBER: 05908627)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

S & K Associates (Cumbria) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05908627

Registered office: 12 Olive Close
Dalton in Furness
Cumbria
LA15 8TA

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

S & K ASSOCIATES (CUMBRIA) LTD (REGISTERED NUMBER: 05908627)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,906 2,705
Prepayments 282 -
3,188 2,705

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 97 97
Corporation tax 12,630 11,311
VAT 2,707 2,459
Directors' current accounts 256 5,940
Accrued expenses 1,296 1,248
16,986 21,055

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within creditors is a loan from the director of £256 (2022 - £5,940). The directors loan account has not been overdrawn in previous or current period.

7. RELATED PARTY DISCLOSURES

During the year, the director, Mr S P Harvey, received a dividend of £54,281 (2022 - £13,680) and his wife, Mrs K Harvey, received a dividend of £nil (2022 - £9,120).

8. ULTIMATE CONTROLLING PARTY

The company was under the control of Mr S P Harvey throughout the current and previous period.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
S & K ASSOCIATES (CUMBRIA) LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the
accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has
been undertaken to prepare for approval by the director the financial statements that we have been
engaged to compile, to report to the director that we have done so, and to state those matters that
we have agreed to state to them in this report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the Company and
the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 30 September 2023 your duty to ensure
that the company has kept proper accounting records and to prepare financial statements that give
a true and fair view under the Companies Act 2006. You consider that the company is exempt from
the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial
statements.






R F Miller & Co
Double Tree Court
10A Cavendish St
Ulverston
Cumbria
LA12 7AD


Date: .............................................