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Company Registration No. 05808484 (England and Wales)
Special Delivery Cards Ltd Unaudited accounts for the year ended 31 May 2024
Special Delivery Cards Ltd Unaudited accounts Contents
Page
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Special Delivery Cards Ltd Company Information for the year ended 31 May 2024
Directors
Mark Jamieson Susan Jamieson
Company Number
05808484 (England and Wales)
Registered Office
168 OSBORNE ROAD BRIGHTON EAST SUSSEX BN1 6LS
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Special Delivery Cards Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,795 
488 
Current assets
Inventories
7,578 
8,288 
Debtors
22,097 
57,535 
Cash at bank and in hand
15,675 
8,358 
45,350 
74,181 
Creditors: amounts falling due within one year
(39,322)
(61,351)
Net current assets
6,028 
12,830 
Total assets less current liabilities
7,823 
13,318 
Creditors: amounts falling due after more than one year
- 
(12,891)
Net assets
7,823 
427 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
7,821 
425 
Shareholders' funds
7,823 
427 
For the year 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 10 February 2025 and were signed on its behalf by
Mark Jamieson Director Company Registration No. 05808484
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Special Delivery Cards Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Special Delivery Cards Ltd is a private company, limited by shares, registered in England and Wales, registration number 05808484. The registered office is 168 OSBORNE ROAD, BRIGHTON, EAST SUSSEX, BN1 6LS.
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 year, 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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Stocks
Stocks and work-in-progress 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 expenditure and an appropriate proportion of fixed and variable overheads.
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Special Delivery Cards Ltd Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2023
1,959 
Additions
1,520 
At 31 May 2024
3,479 
Depreciation
At 1 June 2023
1,471 
Charge for the year
213 
At 31 May 2024
1,684 
Net book value
At 31 May 2024
1,795 
At 31 May 2023
488 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
17,032 
25,163 
Accrued income and prepayments
913 
913 
Other debtors
4,152 
31,459 
22,097 
57,535 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,887 
13,225 
VAT
9,538 
13,511 
Trade creditors
14,970 
27,569 
Taxes and social security
8,956 
4,765 
Other creditors
1,071 
1,381 
Accruals
900 
900 
39,322 
61,351 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
12,891 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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Special Delivery Cards Ltd Notes to the Accounts for the year ended 31 May 2024
9
Capital commitments
2024 
2023 
£ 
£ 
Amounts contracted but not provided for in the accounts
3,344 
13,376 
Capital commitments relate to a lease on the property, payable at £836 per month, renewed on 24.09.21 for an additional 3 years.
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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