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Registered number: 13984716
Spend n Save Leic Limited
Unaudited Financial Statements
For the Period 17 March 2022 to 30 April 2023
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 13984716
30 April 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 42,225
42,225
CURRENT ASSETS
Stocks 5 123,295
Debtors 6 17,104
Cash at bank and in hand 31,400
171,799
Creditors: Amounts Falling Due Within One Year 7 (235,965 )
NET CURRENT ASSETS (LIABILITIES) (64,166 )
TOTAL ASSETS LESS CURRENT LIABILITIES (21,941 )
NET LIABILITIES (21,941 )
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account (22,041 )
SHAREHOLDERS' FUNDS (21,941)
Page 1
Page 2
For the period ending 30 April 2023 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 Gurinder Garcha
Director
15/03/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 17 March 2022 100 - 100
Loss for the period and total comprehensive income - (22,041 ) (22,041)
As at 30 April 2023 100 (22,041 ) (21,941)
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Page 4
Notes to the Financial Statements
1. General Information
Spend n Save Leic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13984716 . The registered office is Office 1 Hatherton Court, 21 Hatherton Street, Walsall, West Midlands, WS4 2LA.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Leasehold 1% Straight Line
Plant & Machinery 15% Reducing Balance
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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 7
7
Page 4
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 17 March 2022 - - -
Additions 3,327 46,647 49,974
As at 30 April 2023 3,327 46,647 49,974
Depreciation
As at 17 March 2022 - - -
Provided during the period 33 7,716 7,749
As at 30 April 2023 33 7,716 7,749
Net Book Value
As at 30 April 2023 3,294 38,931 42,225
As at 17 March 2022 - - -
5. Stocks
30 April 2023
£
Finished goods 123,295
123,295
6. Debtors
30 April 2023
£
Due within one year
Prepayments and accrued income 8,127
Other debtors 4,345
VAT 4,632
17,104
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7. Creditors: Amounts Falling Due Within One Year
30 April 2023
£
Trade creditors 69,857
Other taxes and social security 4,828
Net wages 3,178
Other creditors 156,352
Accruals and deferred income 1,750
235,965
8. Share Capital
30 April 2023
£
Allotted, Called up and fully paid 100
9. Related Party Transactions
As of 30 April 2023, the company owed £155,906 to Spend N Save Ltd.
The loan is repayable on demand.
The Directors of both companies as of 30 April 2023 are in common.
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