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REGISTERED NUMBER: 10996989 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

SUBO MANCHESTER LTD

SUBO MANCHESTER LTD (REGISTERED NUMBER: 10996989)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SUBO MANCHESTER LTD

COMPANY INFORMATION
for the Year Ended 30th April 2024







Directors: C Heteckery
Dr J Makan





Registered office: 10 Park Place
Manchester
M4 4EY





Registered number: 10996989 (England and Wales)





Accountants: DBF Associates
Chartered Accountants
South Cheetham B C
10 Park Place
Manchester
Lancashire
M4 4EY

SUBO MANCHESTER LTD (REGISTERED NUMBER: 10996989)

BALANCE SHEET
30th April 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 4,800 7,200
Tangible assets 5 19,460 25,947
24,260 33,147

Current assets
Stocks 1,429 1,968
Debtors 6 52,549 29,221
Cash at bank and in hand 810 1,386
54,788 32,575
Creditors
Amounts falling due within one year 7 122,747 89,347
Net current liabilities (67,959 ) (56,772 )
Total assets less current liabilities (43,699 ) (23,625 )

Creditors
Amounts falling due after more than one
year

8

22,369

32,302
Net liabilities (66,068 ) (55,927 )

Capital and reserves
Called up share capital 9 100 100
Retained earnings (66,168 ) (56,027 )
Shareholders' funds (66,068 ) (55,927 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SUBO MANCHESTER LTD (REGISTERED NUMBER: 10996989)

BALANCE SHEET - continued
30th April 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th January 2025 and were signed on its behalf by:





C Heteckery - Director


SUBO MANCHESTER LTD (REGISTERED NUMBER: 10996989)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2024

1. Statutory information

Subo Manchester Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of twenty five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

SUBO MANCHESTER LTD (REGISTERED NUMBER: 10996989)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2024

3. Employees and directors

The average number of employees during the year was 8 (2023 - 7 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1st May 2023
and 30th April 2024 12,500
Amortisation
At 1st May 2023 5,300
Charge for year 2,400
At 30th April 2024 7,700
Net book value
At 30th April 2024 4,800
At 30th April 2023 7,200

5. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1st May 2023
and 30th April 2024 17,417 17,179 34,596
Depreciation
At 1st May 2023 4,354 4,295 8,649
Charge for year 3,266 3,221 6,487
At 30th April 2024 7,620 7,516 15,136
Net book value
At 30th April 2024 9,797 9,663 19,460
At 30th April 2023 13,063 12,884 25,947

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors 52,549 29,221

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 17,722 1,845
Taxation and social security 6,072 2,419
Other creditors 98,953 85,083
122,747 89,347

SUBO MANCHESTER LTD (REGISTERED NUMBER: 10996989)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2024

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 22,369 32,302

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 ordinary 100 100 100