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Registered Number: 05869995
England and Wales

 

 

 

S D R (G B) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
Report to the directors on the preparation of the unaudited statutory accounts of S D R (G B) LIMITED for the year ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S D R (G B) LIMITED for the year ended 30 June 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm 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 Board of Directors of S D R (G B) LIMITED, as a body, in accordance with the terms of our engagement letter dated 14 March 2024 Our work has been undertaken solely to prepare for your approval the accounts of S D R (G B) LIMITED and state those matters that we have agreed to state to the Board of Directors of S D R (G B) LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants 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 S D R (G B) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that S D R (G B) LIMITED 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 S D R (G B) LIMITED. You consider that S D R (G B) LIMITED 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 S D R (G B) LIMITED. 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
30 June 2023



....................................................
Harans & co
Chartered certified accountants
324 Stafford road
Croydon
Surrey
CR0 4NH
14 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 160,000    160,000 
Tangible fixed assets 4 43,783    19,004 
203,783    179,004 
Current assets      
Stocks 43,280    45,890 
Cash at bank and in hand (3,344)   (1,204)
39,936    44,686 
Creditors: amount falling due within one year (99,550)   (58,744)
Net current liabilities (59,614)   (14,058)
 
Total assets less current liabilities 144,169    164,946 
Creditors: amount falling due after more than one year (51,936)   (40,833)
Net assets 92,233    124,113 
 

Capital and reserves
     
Called up share capital 5 3    3 
Profit and loss account 92,230    124,110 
Shareholder's funds 92,233    124,113 
 


For the year ended 30 June 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 profit and loss account 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 14 March 2024 and were signed by:


-------------------------------
Mr Balachandran Sahiladaran
Director
2
General Information
S D R (G B) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05869995, registration address 100 Woodland Close, Clacton On Sea, Essex, CO15 4RU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Plant and machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

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

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2022 160,000    160,000 
Additions  
Disposals  
At 30 June 2023 160,000    160,000 
Amortisation
At 01 July 2022  
Charge for year  
On disposals  
At 30 June 2023  
Net book values
At 30 June 2023 160,000    160,000 
At 30 June 2022 160,000    160,000 


4.

Tangible fixed assets

Cost or valuation Plant and machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 July 2022 17,229    6,500    101,656    125,385 
Additions 1,500    30,347      31,847 
Disposals      
At 30 June 2023 18,729    36,847    101,656    157,232 
Depreciation
At 01 July 2022 14,490    5,323    86,568    106,381 
Charge for year 555    4,694    1,819    7,068 
On disposals      
At 30 June 2023 15,045    10,017    88,387    113,449 
Net book values
Closing balance as at 30 June 2023 3,684    26,830    13,269    43,783 
Opening balance as at 01 July 2022 2,739    1,177    15,088    19,004 


5.

Share Capital

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

3