Registered number
09305746
SAPER LIMITED
Filleted Accounts
30 November 2023
SAPER LIMITED
Registered number: 09305746
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 - 102
Current assets
Cash at bank and in hand 6,957 4,041
Creditors: amounts falling due within one year 4 (6,075) (3,782)
Net current assets 882 259
Net assets 882 361
Capital and reserves
Called up share capital 100 100
Profit and loss account 782 261
Shareholders' funds 882 361
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Petar Gjorgiev
Director
Approved by the board on 29 November 2024
SAPER LIMITED
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
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.
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 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2022 1,670
At 30 November 2023 1,670
Depreciation
At 1 December 2022 1,568
Charge for the year 102
At 30 November 2023 1,670
Net book value
At 30 November 2023 -
At 30 November 2022 102
4 Creditors: amounts falling due within one year 2023 2022
£ £
Corporation tax 6,007 3,515
Other creditors 68 267
6,075 3,782
5 Other information
SAPER LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
9 Bronte Close
St Albans
England
AL4 0FX
SAPER LIMITED 09305746 false 2022-12-01 2023-11-30 2023-11-30 VT Final Accounts April 2024 Petar Gjorgiev No description of principal activity 09305746 2021-11-01 2022-11-30 09305746 core:WithinOneYear 2022-11-30 09305746 core:ShareCapital 2022-11-30 09305746 core:RetainedEarningsAccumulatedLosses 2022-11-30 09305746 2022-12-01 2023-11-30 09305746 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09305746 bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 09305746 bus:Director40 2022-12-01 2023-11-30 09305746 1 2022-12-01 2023-11-30 09305746 2 2022-12-01 2023-11-30 09305746 core:PlantMachinery 2022-12-01 2023-11-30 09305746 countries:England 2022-12-01 2023-11-30 09305746 bus:FRS102 2022-12-01 2023-11-30 09305746 bus:FilletedAccounts 2022-12-01 2023-11-30 09305746 2023-11-30 09305746 core:WithinOneYear 2023-11-30 09305746 core:ShareCapital 2023-11-30 09305746 core:RetainedEarningsAccumulatedLosses 2023-11-30 09305746 core:PlantMachinery 2023-11-30 09305746 2022-11-30 09305746 core:PlantMachinery 2022-11-30 iso4217:GBP xbrli:pure