2023-07-012024-06-302024-06-30false07800946FILTER SUPERMARKET.COM 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FILTER SUPERMARKET.COM LTD

Registered Number
07800946
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

FILTER SUPERMARKET.COM LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Alan Gooch
Andrew Gooch
Linda Gooch

Registered Address

13 The Close
Norwich
NR1 4DS

Registered Number

07800946 (England and Wales)
FILTER SUPERMARKET.COM LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34332,076
4332,076
Current assets
Stocks416,00016,150
Debtors532,81619,270
Cash at bank and on hand3,7523,785
52,56839,205
Creditors amounts falling due within one year6(51,998)(39,842)
Net current assets (liabilities)570(637)
Total assets less current liabilities1,0031,439
Provisions for liabilities7-(519)
Net assets1,003920
Capital and reserves
Called up share capital44
Profit and loss account999916
Shareholders' funds1,003920
The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2025, and are signed on its behalf by:
Andrew Gooch
Director
Registered Company No. 07800946
FILTER SUPERMARKET.COM LTD
Notes to the Financial Statements
for the year ended 30 June 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Straight line (years)
Plant and machinery5
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.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 July 238,7368,736
At 30 June 248,7368,736
Depreciation and impairment
At 01 July 236,6606,660
Charge for year1,6431,643
At 30 June 248,3038,303
Net book value
At 30 June 24433433
At 30 June 232,0762,076
4.Stocks

2024

2023

££
Raw materials and consumables16,00016,150
Total16,00016,150
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables6,407-
Other debtors19,41019,270
Prepayments and accrued income6,999-
Total32,81619,270
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-17,126
Taxation and social security47,45219,716
Accrued liabilities and deferred income4,5463,000
Total51,99839,842
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-519
Total-519