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SANS FRONTIERES ASSOCIATES LTD

Registered Number
10289424
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

SANS FRONTIERES ASSOCIATES LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

LEHRLE, Jonathan James

Registered Address

Headley House
16a Orsett Road
Grays
RM17 5DL

Registered Number

10289424 (England and Wales)
SANS FRONTIERES ASSOCIATES LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets44,4959,771
4,4959,771
Current assets
Debtors308,6291,182,298
Cash at bank and on hand1,204,493919,221
1,513,1222,101,519
Creditors amounts falling due within one year5(165,033)(881,318)
Net current assets (liabilities)1,348,0891,220,201
Total assets less current liabilities1,352,5841,229,972
Provisions for liabilities7(924)-
Net assets1,351,6601,229,972
Capital and reserves
Called up share capital40100
Profit and loss account1,351,6201,229,872
Shareholders' funds1,351,6601,229,972
The financial statements were approved and authorised for issue by the Director on 10 January 2025, and are signed on its behalf by:
LEHRLE, Jonathan James
Director
Registered Company No. 10289424
SANS FRONTIERES ASSOCIATES LTD
Notes to the Financial Statements
for the year ended 30 November 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).
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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: 35% reducing balance
2.Average number of employees

20242023
Average number of employees during the year1012
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 December 236,83215,21122,043
Additions1,950-1,950
Disposals-(5,695)(5,695)
At 30 November 248,7829,51618,298
Depreciation and impairment
At 01 December 236,8325,44012,272
Charge for year7667651,531
At 30 November 247,5986,20513,803
Net book value
At 30 November 241,1843,3114,495
At 30 November 23-9,7719,771
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables69,639780,212
Bank borrowings and overdrafts-1,586
Taxation and social security95,39499,520
Total165,033881,318
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.Obligations under finance leases
The company has future minimum payments under a non-cancellable operating lease totalling £130,800 as 30th November 2024 (2023 £0).
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)924-
Total924-
8.Pension commitments
The company operates a defined contribution pension scheme for the directors and senior employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, there were no unpaid contributions.
9.Share capital
The share capital was reduced in the period to 40 shares fully paid up.
10.Exceptional items
The company made a purchase of 20 of its own shares from Tim Bell Limited and subsequently cancelled these shares. A further 40 shares that were held as Treasury Shares were cancelled on the 20th December 2023.
11.Parent-subsidiary relationships
The Entity is 100% owned by its parent company Exmet Services Limited, registered office 49 Wandle Road, London. It is exempt from preparing group accounts because it is itself a subsidiary.