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Registered Number: 12723328
England and Wales

 

 

 

SUMMER MAY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Director MISS AMY EMMA LOUISE WRIGHT
Registered Number 12723328
Registered Office 57 HEATHER DRIVE
PONTEFRACT
WEST YORKSHIRE
WF8 2FG
Accountants TRUETAX LTD
467 GREAT HORTON ROAD
BRADFORD
BD7 3DL
1
  2023
    £ £
Current assets 2   
Creditors: amount falling due within one year (1,400)  
Net current assets   (1,398)
Total assets less current liabilities   (1,398)
Creditors: amount falling due after more than one year   (13,073)
Net assets   (14,471)
 

     
Capital and reserves   (14,471)
 
NOTES TO THE ACCOUNTS

General Information
SUMMER MAY LTD is a private company, limited by shares, registered in England and Wales, registration number 12723328, registration address 57 HEATHER DRIVE, PONTEFRACT, WEST YORKSHIRE, WF8 2FG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – 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.
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.
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:
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 0.


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 22 April 2024 and were signed by:


--------------------------------
MISS AMY EMMA LOUISE WRIGHT
Director
2