2023-06-202024-06-302024-06-30false14946913F.K.Santos Ltd2024-08-1456302iso4217:GBPxbrli:pure149469132023-06-20149469132024-06-30149469132023-06-202024-06-30149469132023-06-19149469132023-06-19149469132023-06-192023-06-1914946913bus:SmallEntities2023-06-202024-06-3014946913bus:AuditExempt-NoAccountantsReport2023-06-202024-06-3014946913bus:FullAccounts2023-06-202024-06-3014946913bus:PrivateLimitedCompanyLtd2023-06-202024-06-3014946913core:WithinOneYear2024-06-3014946913core:AfterOneYear2024-06-3014946913core:WithinOneYear2023-06-1914946913core:AfterOneYear2023-06-1914946913core:ShareCapital2024-06-3014946913core:SharePremium2024-06-3014946913core:RevaluationReserve2024-06-3014946913core:OtherReservesSubtotal2024-06-3014946913core:RetainedEarningsAccumulatedLosses2024-06-3014946913core:ShareCapital2023-06-1914946913core:SharePremium2023-06-1914946913core:RevaluationReserve2023-06-1914946913core:OtherReservesSubtotal2023-06-1914946913core:RetainedEarningsAccumulatedLosses2023-06-1914946913core:LandBuildings2024-06-3014946913core:PlantMachinery2024-06-3014946913core:Vehicles2024-06-3014946913core:FurnitureFittings2024-06-3014946913core:OfficeEquipment2024-06-3014946913core:NetGoodwill2024-06-3014946913core:IntangibleAssetsOtherThanGoodwill2024-06-3014946913core:ListedExchangeTraded2024-06-3014946913core:UnlistedNon-exchangeTraded2024-06-3014946913core:LandBuildings2023-06-1914946913core:PlantMachinery2023-06-1914946913core:Vehicles2023-06-1914946913core:FurnitureFittings2023-06-1914946913core:OfficeEquipment2023-06-1914946913core:NetGoodwill2023-06-1914946913core:IntangibleAssetsOtherThanGoodwill2023-06-1914946913core:ListedExchangeTraded2023-06-1914946913core:UnlistedNon-exchangeTraded2023-06-1914946913core:LandBuildings2023-06-202024-06-3014946913core:PlantMachinery2023-06-202024-06-3014946913core:Vehicles2023-06-202024-06-3014946913core:FurnitureFittings2023-06-202024-06-3014946913core:OfficeEquipment2023-06-202024-06-3014946913core:NetGoodwill2023-06-202024-06-3014946913core:IntangibleAssetsOtherThanGoodwill2023-06-202024-06-3014946913core:ListedExchangeTraded2023-06-202024-06-3014946913core:UnlistedNon-exchangeTraded2023-06-202024-06-3014946913core:MoreThanFiveYears2023-06-202024-06-3014946913core:Non-currentFinancialInstruments2024-06-3014946913core:Non-currentFinancialInstruments2023-06-1914946913dpl:CostSales2023-06-202024-06-3014946913dpl:DistributionCosts2023-06-202024-06-3014946913core:LandBuildings2023-06-202024-06-3014946913core:PlantMachinery2023-06-202024-06-3014946913core:Vehicles2023-06-202024-06-3014946913core:FurnitureFittings2023-06-202024-06-3014946913core:OfficeEquipment2023-06-202024-06-3014946913dpl:AdministrativeExpenses2023-06-202024-06-3014946913core:NetGoodwill2023-06-202024-06-3014946913core:IntangibleAssetsOtherThanGoodwill2023-06-202024-06-3014946913dpl:GroupUndertakings2023-06-202024-06-3014946913dpl:ParticipatingInterests2023-06-202024-06-3014946913dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-202024-06-3014946913core:ListedExchangeTraded2023-06-202024-06-3014946913dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-202024-06-3014946913core:UnlistedNon-exchangeTraded2023-06-202024-06-3014946913dpl:CostSales2023-06-192023-06-1914946913dpl:DistributionCosts2023-06-192023-06-1914946913core:LandBuildings2023-06-192023-06-1914946913core:PlantMachinery2023-06-192023-06-1914946913core:Vehicles2023-06-192023-06-1914946913core:FurnitureFittings2023-06-192023-06-1914946913core:OfficeEquipment2023-06-192023-06-1914946913dpl:AdministrativeExpenses2023-06-192023-06-1914946913core:NetGoodwill2023-06-192023-06-1914946913core:IntangibleAssetsOtherThanGoodwill2023-06-192023-06-1914946913dpl:GroupUndertakings2023-06-192023-06-1914946913dpl:ParticipatingInterests2023-06-192023-06-1914946913dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-192023-06-1914946913core:ListedExchangeTraded2023-06-192023-06-1914946913dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-192023-06-1914946913core:UnlistedNon-exchangeTraded2023-06-192023-06-1914946913core:NetGoodwill2024-06-3014946913core:IntangibleAssetsOtherThanGoodwill2024-06-3014946913core:LandBuildings2024-06-3014946913core:PlantMachinery2024-06-3014946913core:Vehicles2024-06-3014946913core:FurnitureFittings2024-06-3014946913core:OfficeEquipment2024-06-3014946913core:AfterOneYear2024-06-3014946913core:WithinOneYear2024-06-3014946913core:ListedExchangeTraded2024-06-3014946913core:UnlistedNon-exchangeTraded2024-06-3014946913core:ShareCapital2024-06-3014946913core:SharePremium2024-06-3014946913core:RevaluationReserve2024-06-3014946913core:OtherReservesSubtotal2024-06-3014946913core:RetainedEarningsAccumulatedLosses2024-06-3014946913core:NetGoodwill2023-06-1914946913core:IntangibleAssetsOtherThanGoodwill2023-06-1914946913core:LandBuildings2023-06-1914946913core:PlantMachinery2023-06-1914946913core:Vehicles2023-06-1914946913core:FurnitureFittings2023-06-1914946913core:OfficeEquipment2023-06-1914946913core:AfterOneYear2023-06-1914946913core:WithinOneYear2023-06-1914946913core:ListedExchangeTraded2023-06-1914946913core:UnlistedNon-exchangeTraded2023-06-1914946913core:ShareCapital2023-06-1914946913core:SharePremium2023-06-1914946913core:RevaluationReserve2023-06-1914946913core:OtherReservesSubtotal2023-06-1914946913core:RetainedEarningsAccumulatedLosses2023-06-1914946913core:NetGoodwill2023-06-1914946913core:IntangibleAssetsOtherThanGoodwill2023-06-1914946913core:LandBuildings2023-06-1914946913core:PlantMachinery2023-06-1914946913core:Vehicles2023-06-1914946913core:FurnitureFittings2023-06-1914946913core:OfficeEquipment2023-06-1914946913core:AfterOneYear2023-06-1914946913core:WithinOneYear2023-06-1914946913core:ListedExchangeTraded2023-06-1914946913core:UnlistedNon-exchangeTraded2023-06-1914946913core:ShareCapital2023-06-1914946913core:SharePremium2023-06-1914946913core:RevaluationReserve2023-06-1914946913core:OtherReservesSubtotal2023-06-1914946913core:RetainedEarningsAccumulatedLosses2023-06-1914946913core:AfterOneYear2023-06-202024-06-3014946913core:WithinOneYear2023-06-202024-06-3014946913core:Non-currentFinancialInstrumentscore:CostValuation2023-06-202024-06-3014946913core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-202024-06-3014946913core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-202024-06-3014946913core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-202024-06-3014946913core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-202024-06-3014946913core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-202024-06-3014946913core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-202024-06-3014946913core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-202024-06-3014946913core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-202024-06-3014946913core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3014946913core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3014946913core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3014946913core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3014946913core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3014946913core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3014946913core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3014946913core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3014946913core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3014946913core:Non-currentFinancialInstrumentscore:CostValuation2023-06-1914946913core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-1914946913core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-1914946913core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-1914946913core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-1914946913core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-1914946913core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-1914946913core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-1914946913core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-1914946913bus:Director12023-06-202024-06-30

F.K.Santos Ltd

Registered Number
14946913
(England and Wales)

Unaudited Financial Statements for the Period ended
30 June 2024

F.K.Santos Ltd
Company Information
for the period from 20 June 2023 to 30 June 2024

Director

Freddie Cleo Donson

Registered Address

4 Mason Court Gillan Way
Penrith 40 Business Park
Penrith
CA11 9GR

Registered Number

14946913 (England and Wales)
F.K.Santos Ltd
Statement of Financial Position
30 June 2024

Notes

2024

£

£

Current assets
Cash at bank and on hand63
63
Creditors amounts falling due within one year3(13,949)
Net current assets (liabilities)(13,886)
Total assets less current liabilities(13,886)
Net assets(13,886)
Capital and reserves
Called up share capital2
Profit and loss account(13,888)
Shareholders' funds(13,886)
The financial statements were approved and authorised for issue by the Director on 14 August 2024, and are signed on its behalf by:
Freddie Cleo Donson
Director
Registered Company No. 14946913
F.K.Santos Ltd
Notes to the Financial Statements
for the period ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

2024
Average number of employees during the year3
3.Creditors: amounts due within one year

2024

£
Taxation and social security598
Other creditors12,151
Accrued liabilities and deferred income1,200
Total13,949