Registered Number:04945016 |
For the year ended 30 November 2023
England and Wales
Unaudited Financial Statements
For the year ended 30 November 2023
Semonperez Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
Semonperez Ltd
Statement of Financial Position
2022
2023
Property, plant and equipment |
911
1,125
3
911
1,125
100
100
4
150
Cash and cash equivalents |
202
302
250
Trade and other payables: amounts falling due within one year |
(6,552)
(13,895)
5
(6,302)
(13,593)
Net current liabilities
Total assets less current liabilities |
(12,682)
(5,177)
(12,682)
Net liabilities
(5,177)
1
1
(12,683)
(5,178)
(12,682)
(5,177)
Shareholders' funds
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. |
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006 |
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each |
financial year and of its profit or loss for each financial year in accordance with the requirements of Section 394 and 395 and |
which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable |
to the company. |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
These financial statements were approved and authorised for issue by the Board on 31 August 2024 and were signed by: |
The notes form part of these financial statements |
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For the year ended 30 November 2023
Semonperez Ltd
Notes to the Financial Statements
Statutory Information
Semonperez Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 04945016. |
Principal place of business: |
751 Moston Lane
Moston
M40 5RJ
65 St Georges Square
Chadderton
Oldham
OL9 9NZ
The presentation currency is £ sterling. |
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard |
102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The |
financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets. |
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of 10 years. |
Property, plant and equipment
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: |
Equipment
Fixtures and fittings
Inventories
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. |
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
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For the year ended 30 November 2023
Semonperez Ltd
Notes to the Financial Statements Continued
2. Intangible fixed assets |
Goodwill
25,000
25,000
25,000
25,000
-
-
3. Property, plant and equipment |
Equipment
11,874
6,366
5,508
5,508
6,366
11,874
Provision for depreciation and impairment |
10,749
6,157
4,592
Charge for year
214
31
183
10,963
6,188
4,775
733
178
911
916
209
1,125
2022
2023
100
100
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For the year ended 30 November 2023
Semonperez Ltd
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year |
2022
2023
-
48
13,895
6,504
13,895
6,552
6. Average number of persons employed |
During the year the average number of employees was 1 (2022 : 1)
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