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Company Registration No. 13150207 (England and Wales)
S & A Capital Investments Limited Unaudited accounts for the year ended 31 March 2024
S & A Capital Investments Limited Unaudited accounts Contents
Page
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S & A Capital Investments Limited Company Information for the year ended 31 March 2024
Director
SMA Saffet
Company Number
13150207 (England and Wales)
Registered Office
125 Snodhurst Avenue Chatham Kent ME5 0TN
Accountants
King & Taylor 123 Cross Lane East Gravesend Kent DA12 5HA
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S & A Capital Investments Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,852 
4,767 
Investment property
1,933,195 
1,933,195 
1,940,047 
1,937,962 
Current assets
Debtors
17,957 
7,626 
Cash at bank and in hand
13,277 
10,388 
31,234 
18,014 
Creditors: amounts falling due within one year
(1,961,491)
(1,918,982)
Net current liabilities
(1,930,257)
(1,900,968)
Total assets less current liabilities
9,790 
36,994 
Provisions for liabilities
Deferred tax
(1,713)
(1,192)
Net assets
8,077 
35,802 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
7,977 
35,702 
Shareholders' funds
8,077 
35,802 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 July 2024 and were signed on its behalf by
SMA Saffet Director Company Registration No. 13150207
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S & A Capital Investments Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
S & A Capital Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 13150207. The registered office is 125 Snodhurst Avenue , Chatham, Kent, ME5 0TN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance basis
Fixtures & fittings
20% straight line basis
Computer equipment
20% straight line basis
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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S & A Capital Investments Limited Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
5,486 
- 
- 
5,486 
Additions
1,129 
279 
2,031 
3,439 
At 31 March 2024
6,615 
279 
2,031 
8,925 
Depreciation
At 1 April 2023
719 
- 
- 
719 
Charge for the year
1,122 
37 
195 
1,354 
At 31 March 2024
1,841 
37 
195 
2,073 
Net book value
At 31 March 2024
4,774 
242 
1,836 
6,852 
At 31 March 2023
4,767 
- 
- 
4,767 
5
Investment property
2024 
£ 
Fair value at 1 April 2023
1,933,195 
At 31 March 2024
1,933,195 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
17,374 
6,253 
Accrued income and prepayments
583 
1,373 
17,957 
7,626 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
323 
3,079 
Amounts owed to group undertakings and other participating interests
1,903,050 
1,900,426 
Taxes and social security
10,898 
11,133 
Loans from directors
45,298 
1,440 
Accruals
1,922 
2,904 
1,961,491 
1,918,982 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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