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Registered number: 10493513
S J Warren Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Clouders (Audit & Accounts) Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10493513
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,632 28,686
27,632 28,686
CURRENT ASSETS
Debtors 5 106,735 105,685
Cash at bank and in hand 1,545 4,040
108,280 109,725
Creditors: Amounts Falling Due Within One Year 6 (191,776 ) (163,053 )
NET CURRENT ASSETS (LIABILITIES) (83,496 ) (53,328 )
TOTAL ASSETS LESS CURRENT LIABILITIES (55,864 ) (24,642 )
Creditors: Amounts Falling Due After More Than One Year 7 (39,239 ) (41,374 )
NET LIABILITIES (95,103 ) (66,016 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (95,203 ) (66,116 )
SHAREHOLDERS' FUNDS (95,103) (66,016)
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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.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr B G Levy
Director
28/08/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
S J Warren Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10493513 . The registered office is Charter House, 103-105 Leigh Road, Leigh-on-Sea, Essex, SS9 1JL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned from the rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised when the right to receive payment becomes unconditional.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 2% on cost
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on cost
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 6)
5 6
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 23,898 27,061 8,316 59,275
Additions - 111 1,477 1,588
As at 30 November 2023 23,898 27,172 9,793 60,863
Depreciation
As at 1 December 2022 2,869 19,616 8,104 30,589
Provided during the period 478 1,511 653 2,642
As at 30 November 2023 3,347 21,127 8,757 33,231
Net Book Value
As at 30 November 2023 20,551 6,045 1,036 27,632
As at 1 December 2022 21,029 7,445 212 28,686
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,492 5,520
Other debtors 100,243 91,805
Director's loan account - 8,360
106,735 105,685
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 11,478 3,590
Bank loans and overdrafts 26,362 21,195
Other taxes and social security 6,487 9,050
Other creditors 131,850 129,218
Director's loan account 15,599 -
191,776 163,053
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 39,239 41,374
39,239 41,374
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Benjamin Levy 8,360 21,267 29,627 - -
10. Related Party Transactions
The company has made loan advances to two companies controlled by the director, which are are interest-free and repayable on demand. As at 30th November 2023, the aggregate amount due to the company was £98,893 (2022: £90,647). A provision for non-recovery has been made in respect of one of the loans, amounting to £4,008 (2022: £4,190).
The company maintains loan accounts with two other companies which are controlled directly or indirectly by the director. The loans are interest-free and repayable ion demand and, as at 30th November 2023, the aggregate amount owed by S J Warren Limited was £123,593 (2022: £123,593).
The director maintains a loan account with the company, which is interest-free and repayable on demand. As at 30th November 2023, the amount owed by the company in respect of this loan was £15,600 (2022: £nil)
The company receives bookkeeping services from one of the companies referred to above, for which £8,025 was charged for the year ended 30th November 2023 (2022: £4,200).
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