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S MOTORS (MANCHESTER) LIMITED

Registered Number
10153955
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

S MOTORS (MANCHESTER) LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

THOBURN, Scott James

Registered Address

Community House
Badger Street
Bury
BL9 6AD

Registered Number

10153955 (England and Wales)
S MOTORS (MANCHESTER) LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks99,571101,928
Debtors322,9805,358
Cash at bank and on hand7,3809,350
129,931116,636
Creditors amounts falling due within one year4(96,065)(67,871)
Net current assets (liabilities)33,86648,765
Total assets less current liabilities33,86648,765
Creditors amounts falling due after one year5(30,007)(48,379)
Net assets3,859386
Capital and reserves
Called up share capital11
Profit and loss account3,858385
Shareholders' funds3,859386
The financial statements were approved and authorised for issue by the Director on 4 December 2024, and are signed on its behalf by:
THOBURN, Scott James
Director
Registered Company No. 10153955
S MOTORS (MANCHESTER) LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year11
3.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables13,9804,490
Total13,9804,490
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables31,31425,527
Bank borrowings and overdrafts34,69032,318
Taxation and social security30,06110,026
Total96,06567,871
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts30,00748,155
Other creditors-224
Total30,00748,379