2023-07-012024-06-302024-06-30falseNI050908SIMPLY IRRESISTIBLE 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SIMPLY IRRESISTIBLE LTD

Registered Number
NI050908
(Northern Ireland)

Unaudited Financial Statements for the Year ended
30 June 2024

SIMPLY IRRESISTIBLE LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

BERRY, Margaret Alexandra

Company Secretary

BERRY, Margaret Alexandra

Registered Address

Glenside House
Ballykelly Road
Banbridge
BT32 4PS

Registered Number

NI050908 (Northern Ireland)
SIMPLY IRRESISTIBLE LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets339,32640,866
39,32640,866
Current assets
Stocks43,5152,185
Debtors1,464110
Cash at bank and on hand3,0992,120
8,0784,415
Creditors amounts falling due within one year5(15,857)(13,879)
Net current assets (liabilities)(7,779)(9,464)
Total assets less current liabilities31,54731,402
Creditors amounts falling due after one year6(4,766)(8,697)
Provisions for liabilities7(5,732)(6,024)
Net assets21,04916,681
Capital and reserves
Profit and loss account21,04916,681
Shareholders' funds21,04916,681
The financial statements were approved and authorised for issue by the Director on 1 October 2024, and are signed on its behalf by:
BERRY, Margaret Alexandra
Director
Registered Company No. NI050908
SIMPLY IRRESISTIBLE LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year43
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 July 239,16448,61832,34590,127
Additions-5,220-5,220
At 30 June 249,16453,83832,34595,347
Depreciation and impairment
At 01 July 23-35,85513,40649,261
Charge for year-2,9723,7886,760
At 30 June 24-38,82717,19456,021
Net book value
At 30 June 249,16415,01115,15139,326
At 30 June 239,16412,76318,93940,866
4.Stocks

2024

2023

££
Raw materials and consumables3,5152,185
Total3,5152,185
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4091,179
Bank borrowings and overdrafts4,2384,340
Taxation and social security9,4566,471
Other creditors465
Accrued liabilities and deferred income1,7501,824
Total15,85713,879
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.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts4,7668,697
Total4,7668,697
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)5,7326,024
Total5,7326,024