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Registered Number: 12598786
England and Wales

 

 

 

SABOR & CIA LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SJPR ACCOUNTANTS LTD
31 May 2024



....................................................
SJPR ACCOUNTANTS LTD
225 Clapham Road

LONDON
SW9 9BE
02 August 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 14,406    18,658 
14,406    18,658 
Current assets      
Debtors 4,582    382 
Cash at bank and in hand 174    440 
4,756    822 
Creditors: amount falling due within one year (4,447)   (869)
Net current assets 309    (47)
 
Total assets less current liabilities 14,715    18,611 
Creditors: amount falling due after more than one year (11,900)   (15,866)
Provisions for liabilities (42)   (42)
Net assets 2,773    2,703 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 2,772    2,702 
Shareholders' funds 2,773    2,703 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 02 August 2024 and were signed on its behalf by:


-------------------------------
Geter Carlos AGUIAR TEBAS JUNIOR
Director
2
General Information
SABOR & CIA LTD is a private company, limited by shares, registered in England and Wales, registration number 12598786, registration address 26 Hampton Road East, Middlesex, TW13 6JA.

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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Plant and Machinery 25% Straight Line
Motor Vehicles 20% Straight Line
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 1 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 June 2023 3,570    16,794    20,364 
Additions    
Disposals    
At 31 May 2024 3,570    16,794    20,364 
Depreciation
At 01 June 2023 1,706      1,706 
Charge for year 893    3,359    4,252 
On disposals    
At 31 May 2024 2,599    3,359    5,958 
Net book values
Closing balance as at 31 May 2024 971    13,435    14,406 
Opening balance as at 01 June 2023 1,864    16,794    18,658 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £0.01 each  
 

3