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SKYBER LIMITED

Registered Number
09167224
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

SKYBER LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

Mr. DM Rhodes

Registered Address

Skyber
St.Neot
Liskeard
PL14 6NQ

Registered Number

09167224 (England and Wales)
SKYBER LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets735,24235,789
35,24235,789
Current assets
Debtors1013,14910,611
Cash at bank and on hand23,5747,410
36,72318,021
Creditors amounts falling due within one year11(24,056)(16,553)
Net current assets (liabilities)12,6671,468
Total assets less current liabilities47,90937,257
Provisions for liabilities12(183)(287)
Net assets47,72636,970
Capital and reserves
Called up share capital101101
Profit and loss account47,62536,869
Shareholders' funds47,72636,970
The financial statements were approved and authorised for issue by the Director on 21 February 2024, and are signed on its behalf by:
Mr. DM Rhodes
Director
Registered Company No. 09167224
SKYBER LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of the provision of dental services.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, including discounts and rebates.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Office Equipment-33
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
6.Employee information

20232022
Average number of employees during the year11
7.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 September 2235,1192922,77638,187
At 31 August 2335,1192922,77638,187
Depreciation and impairment
At 01 September 22-1282,2702,398
Charge for year-41506547
At 31 August 23-1692,7762,945
Net book value
At 31 August 2335,119123-35,242
At 31 August 2235,11916450635,789
8.Description of nature of transactions and balances with related parties
Costs totalling £842 were included within the year ended 31 August 2021, which represent business assets constructed at the directors' personal residence that are used for the trade of Skyber Limited. These costs have been included within tangible fixed assets as improvements to property.
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr. DM Rhodes6,664(7,591)(5,100)4,173
6,664(7,591)(5,100)4,173
The director's current account balances included within creditors of £4,173 (2022 - £6,664) have no fixed date for repayment, are repayable upon demand and are non-interest bearing
10.Debtors

2023

2022

££
Trade debtors / trade receivables13,14910,611
Total13,14910,611
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
11.Creditors within one year

2023

2022

££
Taxation and social security17,5177,387
Other creditors4,1736,664
Accrued liabilities and deferred income2,3662,502
Total24,05616,553
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)183287
Total183287