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REGISTERED NUMBER: 04487376 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

S P Sawyer Limited

S P Sawyer Limited (Registered number: 04487376)

Contents of the Financial Statements
for the Year Ended 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S P Sawyer Limited

Company Information
for the Year Ended 31 July 2024







DIRECTOR: S Sawyer





SECRETARY: P Sawyer





REGISTERED OFFICE: Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 04487376 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

S P Sawyer Limited (Registered number: 04487376)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,168 24,135

CURRENT ASSETS
Debtors 5 14,587 13,793
Cash at bank 12,269 6,177
26,856 19,970
CREDITORS
Amounts falling due within one year 6 26,708 24,449
NET CURRENT ASSETS/(LIABILITIES) 148 (4,479 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,316

19,656

CREDITORS
Amounts falling due after more than one year 7 (4,941 ) (8,126 )

PROVISIONS FOR LIABILITIES 8 - (1,625 )
NET ASSETS 13,375 9,905

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 13,374 9,904
SHAREHOLDERS' FUNDS 13,375 9,905

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

S P Sawyer Limited (Registered number: 04487376)

Balance Sheet - continued
31 July 2024


The 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.

The financial statements were approved by the director and authorised for issue on 18 November 2024 and were signed by:





S Sawyer - Director


S P Sawyer Limited (Registered number: 04487376)

Notes to the Financial Statements
for the Year Ended 31 July 2024


1. STATUTORY INFORMATION

S P Sawyer Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and Machinery - 15% on reducing balance
Motor Vehicle - 25% on reducing balance
Computer Equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

S P Sawyer Limited (Registered number: 04487376)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
Machinery Vehicle Equipment Totals
£    £    £    £   
COST
At 1 August 2023
and 31 July 2024 3,272 31,038 1,675 35,985
DEPRECIATION
At 1 August 2023 2,470 7,759 1,621 11,850
Charge for year 120 5,820 27 5,967
At 31 July 2024 2,590 13,579 1,648 17,817
NET BOOK VALUE
At 31 July 2024 682 17,459 27 18,168
At 31 July 2023 802 23,279 54 24,135

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 10,616 9,883
Tax 735 735
VAT 2,775 2,692
Prepayments 461 483
14,587 13,793

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 9,876 3,147
Tax 412 -
Social security and other taxes 40 41
Directors' loan accounts 15,480 20,361
Accrued expenses 900 900
26,708 24,449

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans - 1-2 years 4,941 8,126

8. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
£    £   
Deferred tax - 1,625

S P Sawyer Limited (Registered number: 04487376)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 August 2023 1,625
Deferred Tax (1,625 )
Balance at 31 July 2024 -

9. RELATED PARTY DISCLOSURES

The company is controlled by S P Sawyer.