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EARLSDON SUBS LIMITED

Registered Number
13306233
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

EARLSDON SUBS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Balveer Kaur Dhami

Company Secretary

DHAMI, Tejpal Singh

Registered Address

51 Earlsdon Street
Coventry
CV5 6EL

Registered Number

13306233 (England and Wales)
EARLSDON SUBS LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets311
Tangible assets41,8802,748
1,8812,749
Current assets
Stocks51,9701,865
Debtors618,4628,151
20,43210,016
Creditors amounts falling due within one year7(39,360)(42,783)
Net current assets (liabilities)(18,928)(32,767)
Total assets less current liabilities(17,047)(30,018)
Net assets(17,047)(30,018)
Capital and reserves
Called up share capital100100
Profit and loss account(17,147)(30,118)
Shareholders' funds(17,047)(30,018)
The financial statements were approved and authorised for issue by the Director on 26 December 2024, and are signed on its behalf by:
Balveer Kaur Dhami
Director
Registered Company No. 13306233
EARLSDON SUBS LIMITED
Notes to the Financial Statements
for the year ended 31 March 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 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.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of ten years.
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:

Straight line (years)
Land and buildings5
Finance leases and hire purchase contracts
Rental paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
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).
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
2.Average number of employees

20242023
Average number of employees during the year87
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2311
At 31 March 2411
Net book value
At 31 March 2411
At 31 March 2311
4.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 April 234,3414,341
At 31 March 244,3414,341
Depreciation and impairment
At 01 April 231,5931,593
Charge for year868868
At 31 March 242,4612,461
Net book value
At 31 March 241,8801,880
At 31 March 232,7482,748
In Land & buildings include the short-lease.
5.Stocks

2024

2023

££
Raw materials and consumables1,9701,865
Total1,9701,865
6.Debtors: amounts due within one year

2024

2023

££
Other debtors18,4627,514
Prepayments and accrued income-637
Total18,4628,151
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables14,40314,738
Bank borrowings and overdrafts3,7911,326
Taxation and social security20,85913,568
Other creditors30711,792
Accrued liabilities and deferred income-1,359
Total39,36042,783
8.Related party transactions
Included in other debtors at the year end is an amount of £8,539 (2023: £11,089 credit) due to the directors.
9.Further information regarding the company's financial position
Operating Lease commitments At the reporting end date the company had total outstanding commitments for future minimum lease payments under non-cancellable operating leases of £12,000 (2023:£12,000)