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Registered Number: 08003552
England and Wales

 

 

 

SELECT CONVENIENCE & OFFLICENCE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Report to the directors on the preparation of the unaudited statutory accounts of SELECT CONVENIENCE & OFFLICENCE LIMITED for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SELECT CONVENIENCE & OFFLICENCE LIMITED for the year ended 30 April 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of SELECT CONVENIENCE & OFFLICENCE LIMITED, as a body, in accordance with the terms of our engagement letter dated 13 December 2023 Our work has been undertaken solely to prepare for your approval the accounts of SELECT CONVENIENCE & OFFLICENCE LIMITED and state those matters that we have agreed to state to the Board of Directors of SELECT CONVENIENCE & OFFLICENCE LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SELECT CONVENIENCE & OFFLICENCE LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SELECT CONVENIENCE & OFFLICENCE LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SELECT CONVENIENCE & OFFLICENCE LIMITED. You consider that SELECT CONVENIENCE & OFFLICENCE LIMITED is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of SELECT CONVENIENCE & OFFLICENCE LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 April 2024



....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
13 January 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 100,000    100,000 
100,000    100,000 
Current assets      
Stocks 114,420    102,165 
Debtors 1,391    1,391 
Cash at bank and in hand 4,413    24,070 
120,224    127,626 
Creditors: amount falling due within one year (230,347)   (223,691)
Net current assets (110,123)   (96,065)
 
Total assets less current liabilities (10,123)   3,935 
Provisions for liabilities (25)   53 
Net assets (10,148)   3,988 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account (10,150)   3,986 
Shareholders' funds (10,148)   3,988 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 13 January 2025 and were signed on its behalf by:


-------------------------------
GURMAZE LAL
Director
2
General Information
SELECT CONVENIENCE & OFFLICENCE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08003552, registration address 83 THORNBRIDGE AVENUE, Great Barr, BIRMINGHAM, WEST MIDLANDS, B42 2PW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20%
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 21 (2023 : 13).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 May 2023 100,000    100,000 
Additions  
Disposals  
At 30 April 2024 100,000    100,000 
Amortisation
At 01 May 2023  
Charge for year  
On disposals  
At 30 April 2024  
Net book values
At 30 April 2024 100,000    100,000 
At 30 April 2023 100,000    100,000 


4.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 May 2023 14,009    14,009 
Additions  
Disposals  
At 30 April 2024 14,009    14,009 
Depreciation
At 01 May 2023 14,009    14,009 
Charge for year  
On disposals  
At 30 April 2024 14,009    14,009 
Net book values
Closing balance as at 30 April 2024  
Opening balance as at 01 May 2023  


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