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Registered number: 10566264
Saffer Lifts Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10566264
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,407 23,620
55,407 23,620
CURRENT ASSETS
Stocks 5 - 11,310
Debtors 6 34,578 16,427
Cash at bank and in hand 71,699 64,205
106,277 91,942
Creditors: Amounts Falling Due Within One Year 7 (45,347 ) (36,758 )
NET CURRENT ASSETS (LIABILITIES) 60,930 55,184
TOTAL ASSETS LESS CURRENT LIABILITIES 116,337 78,804
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,189 ) (4,488 )
NET ASSETS 104,148 74,316
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 104,146 74,314
SHAREHOLDERS' FUNDS 104,148 74,316
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr Robbin Lester
Director
Mr Neveil Brown
Director
14/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Saffer Lifts Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10566264 . The registered office is 8 Godden Drive, East Malling, Kent, ME19 6FU.
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.
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:
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. 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.
2.5. 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 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.
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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3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 47,514 167 6,217 53,898
Additions 48,890 - 971 49,861
Disposals (22,000 ) - - (22,000 )
As at 31 January 2024 74,404 167 7,188 81,759
Depreciation
As at 1 February 2023 27,684 46 2,548 30,278
Provided during the period 9,064 18 695 9,777
Disposals (13,703 ) - - (13,703 )
As at 31 January 2024 23,045 64 3,243 26,352
Net Book Value
As at 31 January 2024 51,359 103 3,945 55,407
As at 1 February 2023 19,830 121 3,669 23,620
5. Stocks
2024 2023
£ £
Work in progress - 11,310
- 11,310
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 29,840 15,060
VAT 4,738 1,367
34,578 16,427
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 19,133 17,739
Corporation tax 24,418 18,909
Other taxes and social security 1,092 -
Directors' loan accounts 704 110
45,347 36,758
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
Included in the Other Creditors is an amount owed to the company directors Mr N Brown & Mr R Lester totalling £704 (2023 - £110), no interest is to be charged.
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