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Registered number: 09093178
Salamandra Design & Digital Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Another Answer Ltd
First Floor, Bourne House
Cores End Road
Bourne End
Bucks
SL8 5AR
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09093178
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,439 5,003
4,439 5,003
CURRENT ASSETS
Debtors 5 168,258 217,910
Cash at bank and in hand 18,935 794
187,193 218,704
Creditors: Amounts Falling Due Within One Year 6 (128,498 ) (162,195 )
NET CURRENT ASSETS (LIABILITIES) 58,695 56,509
TOTAL ASSETS LESS CURRENT LIABILITIES 63,134 61,512
Creditors: Amounts Falling Due After More Than One Year 7 (58,333 ) (78,333 )
NET ASSETS/(LIABILITIES) 4,801 (16,821 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 4,799 (16,823 )
SHAREHOLDERS' FUNDS 4,801 (16,821)
Page 1
Page 2
For the year ending 30 June 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 Christine Mackay
Director
6th March 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Salamandra Design & Digital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09093178 . The registered office is First Floor, Bourne House, Cores End Road, Bourne End, Buckinghamshire, SL8 5AR.
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 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 33% straight line
Computer Equipment 33% straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 2 1
Production 3 5
6 7
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 3,784 40,032 43,816
Additions 336 3,118 3,454
Disposals (996 ) (104 ) (1,100 )
As at 30 June 2023 3,124 43,046 46,170
Depreciation
As at 1 July 2022 2,461 36,352 38,813
Provided during the period 112 3,289 3,401
Disposals (448 ) (35 ) (483 )
As at 30 June 2023 2,125 39,606 41,731
Net Book Value
As at 30 June 2023 999 3,440 4,439
As at 1 July 2022 1,323 3,680 5,003
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 52,891 96,178
Prepayments and accrued income 3,570 3,459
Trade Debtors (EUR) 55 55
Corporation tax recoverable assets 27,521 15,756
Director's loan account - 99,143
84,037 214,591
Due after more than one year
Rent deposit 3,319 3,319
Directors loan account 80,902 -
84,221 3,319
168,258 217,910
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,336 6,646
Bank loans and overdrafts - 17,972
Corporation tax 18,833 10,726
Other taxes and social security 2,051 37,152
VAT 37,291 65,330
AE Pensions Liabilities - 1,990
Credit Cards 5,295 22,211
Staff reimbursable expenses - 168
Accruals and deferred income 1,641 -
Director's loan account 60,051 -
128,498 162,195
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 58,333 78,333
58,333 78,333
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2022 Amounts advanced Amounts repaid Amounts written off As at 30 June 2023
£ £ £ £ £
Mrs Christine Mackay 99,142 - 18,240 - 80,902
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
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