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Company registration number:
09315863
SALISBURY SUPPORT 4 AUTISM LTD
Unaudited Financial Statements for the year ended
30 November 2023
SALISBURY SUPPORT 4 AUTISM LTD
Officers and Professional Advisers
Year ended
30 November 2023
Director
P Khankaew
Registered office
66 Albert Road
West Drayton
Uxbridge
UB7 8ES
United Kingdom
Accountant
Jemine Ogboru & Co
Alicia Gardens
Harrow
HA38JE
United Kingdom
SALISBURY SUPPORT 4 AUTISM LTD
Director's Report
Year ended
30 November 2023
The director presents the report and the unaudited
financial statements
of the company for the year ended 30 November 2023.

Directors

The director who served the company during the year was as follows:
P Khankaew

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
20 August 2024
and signed on behalf of the board by:
P Khankaew
Director
SALISBURY SUPPORT 4 AUTISM LTD
Report to the board of directors on the preparation of the unaudited statutory financial statements of SALISBURY SUPPORT 4 AUTISM LTD
Year ended
30 November 2023
As described on the statement of financial position, the Board of Directors of
SALISBURY SUPPORT 4 AUTISM LTD
are responsible for the preparation of the
financial statements
for the year ended
30 November 2023
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Jemine Ogboru & Co
Alicia Gardens
Harrow
HA38JE
United Kingdom
Date:
20 August 2024
SALISBURY SUPPORT 4 AUTISM LTD
Income Statement
Year ended
30 November 2023
20232022
££
Turnover
6,140,548
 
6,065,527
 
Cost of sales
(202,067
) (161,615 )
Gross profit
5,938,481
 
5,903,912
 
Administrative expenses
(5,549,221
)
(5,021,952
)
Operating profit
389,260
 
881,960
 
Other interest receivable and similar income
2,100
 
1,231
 
Profit before tax
391,360
 
883,191
 
Tax on profit
(399
)
(234
)
Profit for the financial year
390,961
 
882,957
 
The company has no other recognised items of income or expense other than the results for the year as set out above.
SALISBURY SUPPORT 4 AUTISM LTD
Statement of Financial Position
30 November 2023
20232022
Note££
Fixed assets    
Tangible assets 5
216,936
 
249,589
 
Current assets    
Debtors 6
651,324
 
572,967
 
Cash at bank and in hand
361,936
 
317,261
 
1,013,260
 
890,228
 
Creditors: amounts falling due within one year 7
(1,357,849
)
(1,658,431
)
Net current liabilities
(344,589
)
(768,203
)
Total assets less current liabilities (127,653 ) (518,614 )
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
(127,753
)
(518,714
)
Shareholders deficit
(127,653
)
(518,614
)
For the year ending
30 November 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
20 August 2024
, and are signed on behalf of the board by:
P Khankaew
Director
Company registration number:
09315863
SALISBURY SUPPORT 4 AUTISM LTD
Notes to the Financial Statements
Year ended
30 November 2023

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
66 Albert Road
,
West Drayton
,
Uxbridge
,
UB7 8ES
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
159.00
(2022:
161
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 December 2022
294,846
 
181,178
 
476,024
 
Additions -  
13,957
 
13,957
 
At
30 November 2023
294,846
 
195,135
 
489,981
 
Depreciation      
At
1 December 2022
99,800
 
126,635
 
226,435
 
Charge
29,484
 
17,126
 
46,610
 
At
30 November 2023
129,284
 
143,761
 
273,045
 
Carrying amount      
At
30 November 2023
165,562
 
51,374
 
216,936
 
At 30 November 2022
195,046
 
54,543
 
249,589
 

6 Debtors

20232022
££
Trade debtors
590,340
 
527,826
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
9,600
 
11,405
 
Other debtors
51,384
 
33,736
 
651,324
 
572,967
 

7 Creditors: amounts falling due within one year

20232022
££
Trade creditors
39,281
 
71,505
 
Amounts owed to group undertakings and undertakings in which the company has a participating interest
877,155
 
1,077,155
 
Taxation and social security
90,154
 
79,009
 
Other creditors
351,259
 
430,762
 
1,357,849
 
1,658,431