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Registered number: 06870577
Skonis Limited
Financial Statements
For The Year Ended 30 April 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Skonis Limited for the year ended 30 April 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Skonis Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Skonis Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Skonis Limited and state those matters that we have agreed to state to the director of Skonis Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Skonis Limited and its director as a body for our work or for this report.
It is your duty to ensure that Skonis Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Skonis Limited . You consider that Skonis Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Skonis Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
CKR & Associates
18 March 2025
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Balance Sheet
Registered number: 06870577
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,478 16,368
17,478 16,368
CURRENT ASSETS
Stocks 5 29,000 24,343
Debtors 6 4,000 5,806
Cash at bank and in hand 3,413 1,029
36,413 31,178
Creditors: Amounts Falling Due Within One Year 7 (33,907 ) (33,928 )
NET CURRENT ASSETS (LIABILITIES) 2,506 (2,750 )
TOTAL ASSETS LESS CURRENT LIABILITIES 19,984 13,618
Creditors: Amounts Falling Due After More Than One Year 8 (5,012 ) (1,824 )
NET ASSETS 14,972 11,794
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 14,872 11,694
SHAREHOLDERS' FUNDS 14,972 11,794
Page 2
Page 3
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Kestutis Tugaudis
Director
18 March 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Skonis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06870577 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold No dep
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
Computer Equipment 25% reducing balance basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over 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 the 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.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 3 3
4 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2023 3,502 - 15,999 16,285
Additions - 5,770 - -
As at 30 April 2024 3,502 5,770 15,999 16,285
Depreciation
As at 1 May 2023 - - 7,000 12,864
Provided during the period - 1,443 2,250 855
As at 30 April 2024 - 1,443 9,250 13,719
Net Book Value
As at 30 April 2024 3,502 4,327 6,749 2,566
As at 1 May 2023 3,502 - 8,999 3,421
Computer Equipment Total
£ £
Cost
As at 1 May 2023 1,565 37,351
Additions - 5,770
As at 30 April 2024 1,565 43,121
Depreciation
As at 1 May 2023 1,119 20,983
Provided during the period 112 4,660
As at 30 April 2024 1,231 25,643
Net Book Value
As at 30 April 2024 334 17,478
As at 1 May 2023 446 16,368
5. Stocks
2024 2023
£ £
Finished goods 29,000 24,343
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6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 4,000 5,117
VAT - 689
4,000 5,806
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,809 3,600
Trade creditors 7,613 15,883
Bank loans and overdrafts 3,970 -
Corporation tax 4,936 -
Other taxes and social security 2,185 1,275
VAT 40 -
Net wages 338 320
Other creditors 4,448 4,546
Nest Pension 1,101 1,043
Accruals and deferred income 7,150 7,150
Director's loan account 317 111
33,907 33,928
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 1,824
Bank loans 5,012 -
5,012 1,824
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,809 3,600
Later than one year and not later than five years - 1,824
1,809 5,424
1,809 5,424
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6