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Registered Number: 13850549


 

 

 

S & H GIFTS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
Report to the directors on the preparation of the unaudited statutory accounts of S & H GIFTS LIMITED for the year ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S & H GIFTS LIMITED for the year ended 31 January 2024 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 to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of S & H GIFTS LIMITED, as a body, in accordance with the terms of our engagement letter dated 16 August 2024 . Our work has been undertaken solely to prepare for your approval the accounts of S & H GIFTS LIMITED and state those matters that we have agreed to state to the Board of Directors of S & H GIFTS LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S & H GIFTS LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that S & H GIFTS 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 or loss of S & H GIFTS LIMITED.You consider that S & H GIFTS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of S & H GIFTS 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 financial statements 31 January 2024.



....................................................
AVELLION LIMITED
Vita Living North
FLAT 918 ,Symphony Park
MANCHESTER
M1 7GE
16 August 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,054    1,285 
1,054    1,285 
Current assets      
Stocks 3,327   
Cash at bank and in hand 102    56 
3,429    56 
Creditors: amount falling due within one year (3,817)   (3,391)
Net current assets (388)   (3,335)
 
Total assets less current liabilities 666    (2,050)
Net assets 666    (2,050)
 

Capital and reserves
     
Called up share capital 100   
Profit and loss account 566    (2,050)
Shareholders' funds 666    (2,050)
 


For the year ended 31 January 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 16 August 2024 and were signed on its behalf by:


-------------------------------
Shirin SAKALLIZADE
Director
2
General Information
S & H GIFTS LIMITED is a private company, limited by shares, registered in , registration number 13850549, registration address 94 MANOR ROAD, STRETFORD MANCHESTER, M32 9HH.

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:
Fixtures and Fittings 18 Reducing Balance
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 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 February 2023 1,387    1,387 
Additions  
Disposals  
At 31 January 2024 1,387    1,387 
Depreciation
At 01 February 2023 102    102 
Charge for year 231    231 
On disposals  
At 31 January 2024 333    333 
Net book values
Closing balance as at 31 January 2024 1,054    1,054 
Opening balance as at 01 February 2023 1,285    1,285 


3