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Registered Number: 05564561
England and Wales

 

 

 

S P G FILLING STATION LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Report to the directors on the preparation of the unaudited statutory accounts of S P G FILLING STATION LIMITED for the year ended 31 October 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 P G FILLING STATION LIMITED for the year ended 31 October 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 P G FILLING STATION LIMITED, as a body, in accordance with the terms of our engagement letter dated 11 July 2023 Our work has been undertaken solely to prepare for your approval the accounts of S P G FILLING STATION LIMITED and state those matters that we have agreed to state to the Board of Directors of S P G FILLING STATION 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 P G FILLING STATION LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that S P G FILLING STATION 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 P G FILLING STATION LIMITED. You consider that S P G FILLING STATION 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 P G FILLING STATION 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
31 October 2023



....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
28 July 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 13,755    8,094 
13,755    8,094 
Current assets      
Stocks 115,425    122,520 
Debtors 23,266    15,218 
Cash at bank and in hand 18,428    17,496 
157,119    155,234 
Creditors: amount falling due within one year (182,672)   (167,719)
Net current assets (25,553)   (12,485)
 
Total assets less current liabilities (11,798)   (4,391)
Creditors: amount falling due after more than one year (39,021)   (44,512)
Provisions for liabilities 34    42 
Net assets (50,785)   (48,861)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (50,885)   (48,961)
Shareholders' funds (50,785)   (48,861)
 


For the year ended 31 October 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 income statement 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 28 July 2024 and were signed by:


-------------------------------
NAGARAJAH SUJEEVAN
Director
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General Information
S P G FILLING STATION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05564561, registration address 19 KENDAL ROAD, LEICESTER, LEICESTERSHIRE, LE4 7GP.

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
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 20% Straight Line
Motor Vehicles 20% Straight Line
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

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

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 November 2022 3,288    14,404    15,792    503    33,987 
Additions     7,485    723    8,208 
Disposals        
At 31 October 2023 3,288    14,404    23,277    1,226    42,195 
Depreciation
At 01 November 2022   10,086    15,792    15    25,893 
Charge for year   719    1,497    331    2,547 
On disposals        
At 31 October 2023   10,805    17,289    346    28,440 
Net book values
Closing balance as at 31 October 2023 3,288    3,599    5,988    880    13,755 
Opening balance as at 01 November 2022 3,288    4,806        8,094 


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