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Company registration number: 01359801
S KARIR & SONS LIMITED
REPORT OF THE DIRECTORS' AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2024

S KARIR & SONS LIMITED
BALANCE SHEET
AS AT 31 May 2024
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets333
Tangible assets456,08417,544
56,08717,547
CURRENT ASSETS
Stocks796,574956,417
Debtors584,317891,164
Cash at bank and in hand213,742176,257
1,594,6332,023,838
CREDITORS
Amounts falling due within one year (535,314) (913,274)
NET CURRENT ASSETS 1,059,319 1,110,564
TOTAL ASSETS LESS
CURRENT LIABILITIES 1,115,406 1,128,111
Creditors falling due after one year(67,713)(94,014)
NET ASSETS 1,047,693 1,034,097
CAPITAL AND RESERVES
Called-up equity share capital 10,000 10,000
Profit and loss account 1,037,693 1,024,097
SHAREHOLDERS FUNDS 1,047,693 1,034,097
For the year ending 31 May 2024 the company was entitled to exemption 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 the accounts.
All the members have consented to the preparation of abridged financial statements for the year ended 31 May 2024 in accordance with Section 444(2A) of the Companies Act 2006.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 20 February 2025 and signed on its behalf.
..........................................................................
Mr P J Karir
20 February 2025
The annexed notes form part of these financial statements.

S KARIR & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
1. Accounting policies
Statement of compliance
These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard.
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible Assets
Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It is being written off in equal annual instalments over its estimated economic life.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation 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 bases: Plant and machinery 15% reducing balance basis Motor vehicles 25% reducing balance basis Fixtures and fittings 15% reducing balance basis
Stocks and Work In Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Leasing
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets and depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
2.Employees
The average number of persons employed by the company (including directors) during the year was 4.
3.Intangible fixed assets
Total
Cost
At start of period8,834
At end of period 8,834
Amortisation
At start of period8,831
At end of period8,831
Net Book Values
At start of period3
At end of period3
4.Tangible fixed assets
Total
Cost
At start of period228,184
Additions56,837
At end of period285,021
Depreciation
At start of period210,640
Provided during the period18,297
At end of period228,937
Net Book Value
At start of period17,544
At end of period56,084
5.
Related Party Transactions
P Roy Limited, Aimmart Limited and AGT Properties Ltd and the reporting company are related parties. The inter company loan debtors debtors are free of interest and are repayable on demand.