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SAM CASES LIMITED

Registered Number
04409229
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

SAM CASES LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

ADDY, Matthew
ADDY, Stephen John

Registered Address

Unit 2 Blackfriars Road
Nailsea
Bristol
BS48 4DJ

Registered Number

04409229 (England and Wales)
SAM CASES LIMITED
Statement of Financial Position
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets320,00020,000
Tangible assets523,302432,610
543,302452,610
Current assets
Stocks4270,000174,000
Debtors540,57088,992
Cash at bank and on hand308,420194,029
618,990457,021
Creditors amounts falling due within one year6(177,627)(168,634)
Net current assets (liabilities)441,363288,387
Total assets less current liabilities984,665740,997
Creditors amounts falling due after one year7(131,727)(154,654)
Net assets852,938586,343
Capital and reserves
Called up share capital100100
Profit and loss account852,838586,243
Shareholders' funds852,938586,343
The financial statements were approved and authorised for issue by the Board of Directors on 25 February 2025, and are signed on its behalf by:
ADDY, Matthew
Director
ADDY, Stephen John
Director

Registered Company No. 04409229
SAM CASES LIMITED
Notes to the Financial Statements
for the year ended 31 May 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Vehicles25
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 year76
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 June 2320,00020,000
At 31 May 2420,00020,000
Net book value
At 31 May 2420,00020,000
At 31 May 2320,00020,000
4.Stocks

2024

2023

££
Raw materials and consumables270,000174,000
Total270,000174,000
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables31,58481,938
Other debtors1,404-
Prepayments and accrued income7,5827,054
Total40,57088,992
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables67,71160,366
Taxation and social security109,661108,187
Other creditors25581
Total177,627168,634
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts131,727154,654
Total131,727154,654
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
ADDY, Matthew00(40)40
ADDY, Stephen John(81)0(133)52
(81)0(173)92