2023-05-012024-04-302024-04-30false08933550Sleeping and Breathing 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Sleeping and Breathing Limited

Registered Number
08933550
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

Sleeping and Breathing Limited
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Dr S P Merritt
Mrs S Merritt

Registered Address

The Firs The Slade
Lamberhurst
Tunbridge Wells
TN3 8HJ

Registered Number

08933550 (England and Wales)
Sleeping and Breathing Limited
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3428437
428437
Current assets
Debtors43,7201,002
Cash at bank and on hand2,2882,285
6,0083,287
Creditors amounts falling due within one year5(6,144)(3,140)
Net current assets (liabilities)(136)147
Total assets less current liabilities292584
Net assets292584
Capital and reserves
Called up share capital1010
Profit and loss account282574
Shareholders' funds292584
The financial statements were approved and authorised for issue by the Board of Directors on 27 November 2024, and are signed on its behalf by:
Dr S P Merritt
Director
Registered Company No. 08933550
Sleeping and Breathing Limited
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
Sleeping and Breathing Limited is a private company limited by shares incorporated in England and Wales in the United Kingdom. The address of the registered office is The Firs, The Slade, Lamberhurst, Tunbridge Wells, Kent, TN3 8HJ. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.
Statement of compliance
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.
Basis of preparation
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Going concern
The financial statements are prepared on a going concern basis and there are no material uncertainties that cast significant doubt on the Company’s ability to continue as a going concern.
Judgements and key sources of estimation uncertainty
No significant judgements have been made by management in preparing these financial statements.
Revenue from sale of goods
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Current taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Tangible fixed assets and depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Depreciation is provided on the following basis:

Straight line (years)
Office Equipment4
Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 232,929
Additions408
At 30 April 243,337
Depreciation and impairment
At 01 May 232,492
Charge for year417
At 30 April 242,909
Net book value
At 30 April 24428
At 30 April 23437
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,275709
Other debtors1,445293
Total3,7201,002
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortized cost using effective interest method, less any impairment.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,134-
Taxation and social security1,9211,159
Accrued liabilities and deferred income2,0891,981
Total6,1443,140
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
6.Related party transactions
At the year end the Director owed the company £1,455. The amount is included within other debtors, and was repaid within 9 months of the year end. As balances throughout the year did not exceed £10,000, no interest was charged.