1 April 2023 false No description of principal activity Taxfiler 2024.6 00902412business:PrivateLimitedCompanyLtd2023-04-012024-05-31 009024122023-03-31 009024122023-04-012024-05-31 00902412business:AuditExempt-NoAccountantsReport2023-04-012024-05-31 00902412business:FilletedAccounts2023-04-012024-05-31 009024122024-05-31 00902412business:Director12023-04-012024-05-31 00902412business:Director22023-04-012024-05-31 00902412business:RegisteredOffice2023-04-012024-05-31 009024122023-03-31 00902412core:WithinOneYear2024-05-31 00902412core:WithinOneYear2023-03-31 00902412core:AfterOneYear2024-05-31 00902412core:AfterOneYear2023-03-31 00902412core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 00902412core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 00902412core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 00902412core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 00902412core:PreviouslyStatedAmount2024-05-31 00902412core:PreviouslyStatedAmount2023-03-31 00902412business:SmallEntities2023-04-012024-05-31 00902412countries:EnglandWales2023-04-012024-05-31 00902412core:LandBuildings2023-04-012024-05-31 00902412core:PlantMachinery2023-04-012024-05-31 00902412core:LandBuildings2023-03-31 00902412core:PlantMachinery2023-03-31 00902412core:LandBuildings2024-05-31 00902412core:PlantMachinery2024-05-31 009024122022-04-012023-03-31 iso4217:GBP xbrli:pure
Company Registration No. 00902412 (England and Wales)
S. & F. Motors Limited Unaudited accounts for the period from 1 April 2023 to 31 May 2024
S. & F. Motors Limited Unaudited accounts Contents
Page
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S. & F. Motors Limited Company Information for the period from 1 April 2023 to 31 May 2024
Directors
Susan Stephens Andrew Stephens
Company Number
00902412 (England and Wales)
Registered Office
S & F Motors Ltd Pontypridd Road Porth CF39 9LT Wales
Accountants
Taxta The Old Coach House 21 Gower Road Swansea SA2 9BX
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S. & F. Motors Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
113,973 
121,989 
Current assets
Inventories
102,390 
29,663 
Debtors
110,900 
285,213 
Cash at bank and in hand
50,841 
49,984 
264,131 
364,860 
Creditors: amounts falling due within one year
(209,009)
(250,095)
Net current assets
55,122 
114,765 
Total assets less current liabilities
169,095 
236,754 
Creditors: amounts falling due after more than one year
- 
(24,030)
Net assets
169,095 
212,724 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
168,095 
211,724 
Shareholders' funds
169,095 
212,724 
For the period ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 January 2025 and were signed on its behalf by
Andrew Stephens Director Company Registration No. 00902412
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S. & F. Motors Limited Notes to the Accounts for the period from 1 April 2023 to 31 May 2024
1
Statutory information
S. & F. Motors Limited is a private company, limited by shares, registered in England and Wales, registration number 00902412. The registered office is S & F Motors Ltd, Pontypridd Road, Porth, CF39 9LT, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2%
Plant & machinery
20%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
207,876 
230,952 
438,828 
Additions
- 
10,728 
10,728 
At 31 May 2024
207,876 
241,680 
449,556 
Depreciation
At 1 April 2023
104,052 
212,787 
316,839 
Charge for the period
3,930 
14,814 
18,744 
At 31 May 2024
107,982 
227,601 
335,583 
Net book value
At 31 May 2024
99,894 
14,079 
113,973 
At 31 March 2023
103,824 
18,165 
121,989 
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S. & F. Motors Limited Notes to the Accounts for the period from 1 April 2023 to 31 May 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
101,402 
281,238 
Accrued income and prepayments
3,975 
3,975 
Other debtors
5,523 
- 
110,900 
285,213 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
8,333 
VAT
51,896 
92,298 
Trade creditors
117,958 
87,112 
Taxes and social security
29,612 
27,763 
Other creditors
4,795 
12,214 
Loans from directors
(729)
19,388 
Accruals
5,477 
2,987 
209,009 
250,095 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
24,030 
8
Average number of employees
During the period the average number of employees was 21 (2023: 21).
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