1 July 2023 false No description of principal activity Taxfiler 2024.6 NI669898business:PrivateLimitedCompanyLtd2023-07-012024-06-30 NI6698982023-06-30 NI6698982023-07-012024-06-30 NI669898business:AuditExempt-NoAccountantsReport2023-07-012024-06-30 NI669898business:AbridgedAccounts2023-07-012024-06-30 NI6698982024-06-30 NI669898business:Director12023-07-012024-06-30 NI669898business:RegisteredOffice2023-07-012024-06-30 NI6698982023-06-30 NI669898core:WithinOneYear2024-06-30 NI669898core:WithinOneYear2023-06-30 NI669898core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 NI669898core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 NI669898core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 NI669898core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 NI669898core:PreviouslyStatedAmount2024-06-30 NI669898core:PreviouslyStatedAmount2023-06-30 NI669898business:SmallEntities2023-07-012024-06-30 NI669898countries:NorthernIreland2023-07-012024-06-30 NI669898core:ComputerEquipment2023-07-012024-06-30 NI669898core:OtherPropertyPlantEquipment2023-07-012024-06-30 NI669898core:AcceleratedTaxDepreciationDeferredTax2024-06-30 NI669898core:AcceleratedTaxDepreciationDeferredTax2023-06-30 NI669898core:TaxLossesCarry-forwardsDeferredTax2024-06-30 NI669898core:TaxLossesCarry-forwardsDeferredTax2023-06-30 NI6698982022-06-30 NI6698982022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. NI669898 (Northern Ireland)
SassySpud Ltd Unaudited accounts for the year ended 30 June 2024
SassySpud Ltd Unaudited accounts Contents
Page
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SassySpud Ltd Company Information for the year ended 30 June 2024
Director
Jessica Comac
Company Number
NI669898 (Northern Ireland)
Registered Office
8 BEECHGROVE DRIVE AGHAGALLON CRAIGAVON BT67 0BH NORTHERN IRELAND
Accountants
Sky Life Accountancy Limited Unit 32 Western Industrial Estate Caerphilly Caerphilly CF83 1BE
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SassySpud Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
100 
100 
Fixed assets
Tangible assets
(82)
292 
Current assets
Debtors
63,388 
69,938 
Cash at bank and in hand
31 
7,394 
63,419 
77,332 
Creditors: amounts falling due within one year
(103,570)
(118,725)
Net current liabilities
(40,151)
(41,393)
Net liabilities
(40,133)
(41,001)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(40,233)
(41,101)
Shareholders' funds
(40,133)
(41,001)
For the year ending 30 June 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 21 March 2025 and were signed on its behalf by
Jessica Comac Director Company Registration No. NI669898
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SassySpud Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
SassySpud Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI669898. The registered office is 8 BEECHGROVE DRIVE, AGHAGALLON, CRAIGAVON, BT67 0BH, NORTHERN IRELAND.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 Years
Other tangible fixed assets
10 Years
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Foreign exchange
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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SassySpud Ltd Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 July 2023
1,124 
At 30 June 2024
1,124 
Depreciation
At 1 July 2023
832 
Charge for the year
374 
At 30 June 2024
1,206 
Net book value
At 30 June 2024
(82)
At 30 June 2023
292 
5
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
(9,720)
- 
Tax losses carried forward
318 
(9,720)
(9,402)
(9,720)
2024 
2023 
£ 
£ 
Provision at start of year
(9,720)
- 
Charged/(credited) to the profit and loss account
318 
(9,720)
Provision at end of year
(9,402)
(9,720)
6
Loans to directors
During the year, the company made interest-free advances to a director amounting to £20,890. These were repayable on demand. The company received credits of £8,032.
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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