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Registered Number: 04965014
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 November 2023

for

SOUTHERN COMFORT LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 949    1,265 
949    1,265 
Current assets      
Stocks 220    720 
Debtors: amounts falling due within one year 4,935    16,455 
Cash at bank and in hand 3,710    1,968 
8,865    19,143 
Creditors: amount falling due within one year (7,564)   (3,550)
Net current assets 1,301    15,593 
 
Total assets less current liabilities 2,250    16,858 
Net assets 2,250    16,858 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 2,249    16,857 
Shareholders' funds 2,250    16,858 
 


For the year ended 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:
  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 director acknowledges 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 director on 28 August 2024 and were signed by:


-------------------------------
Keith Templeman
Director
1
General Information
Southern Comfort Limited is a private company, limited by shares, registered in England and Wales, registration number 04965014, registration address 54 Cliffe High Street, Lewes, East Sussex, BN7 2AN.

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.
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.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% 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 2 (2022 : 2).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 25,000    25,000 
Additions  
Disposals  
At 30 November 2023 25,000    25,000 
Amortisation
At 01 December 2022 25,000    25,000 
Charge for year  
On disposals  
At 30 November 2023 25,000    25,000 
Net book values
At 30 November 2023  
At 30 November 2022  


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 December 2022 9,474    134    9,608 
Additions    
Disposals    
At 30 November 2023 9,474    134    9,608 
Depreciation
At 01 December 2022 8,209    134    8,343 
Charge for year 316      316 
On disposals    
At 30 November 2023 8,525    134    8,659 
Net book values
Closing balance as at 30 November 2023 949      949 
Opening balance as at 01 December 2022 1,265      1,265 


2