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Registered Number: 12006533
England and Wales

 

 

 

SUPRIM TRADING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3   9,000 
Tangible fixed assets 4 14,380    17,933 
14,380    26,933 
Current assets      
Stocks 9,000    9,500 
Debtors 5,224    10,192 
Cash at bank and in hand 25,113    25,789 
39,337    45,481 
Creditors: amount falling due within one year (86,927)   (78,493)
Net current assets (47,590)   (33,012)
 
Total assets less current liabilities (33,210)   (6,079)
Creditors: amount falling due after more than one year (7,113)   (16,393)
Provisions for liabilities (563)   (804)
Net assets (40,886)   (23,276)
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account (40,986)   (23,376)
Shareholders' funds (40,886)   (23,276)
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 23 April 2025 and were signed on its behalf by:


-------------------------------
Mr Suprim Shrestha
Director
1
General Information
SUPRIM TRADING LTD is a private company, limited by shares, registered in England and Wales, registration number 12006533,registration address 7 Church Road, Folkestone, Kent, United Kingdom, CT20 3LH

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Going concern basis
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Leasehold Property 10% Straight Line
Fixtures and Fittings 30% Reducing Balance
Computer Equipment 30% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 7 (2023 : 6).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 September 2023 45,000    45,000 
Additions  
Disposals  
At 31 August 2024 45,000    45,000 
Amortisation
At 01 September 2023 36,000    36,000 
Charge for year 9,000    9,000 
On disposals  
At 31 August 2024 45,000    45,000 
Net book values
At 31 August 2024  
At 31 August 2023 9,000    9,000 


4.

Tangible fixed assets

Cost or valuation Leasehold Property   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 September 2023 22,839    15,000    899    38,738 
Additions      
Disposals      
At 31 August 2024 22,839    15,000    899    38,738 
Depreciation
At 01 September 2023 9,136    11,399    270    20,805 
Charge for year 2,284    1,080    189    3,553 
On disposals      
At 31 August 2024 11,420    12,479    459    24,358 
Net book values
Closing balance as at 31 August 2024 11,419    2,521    440    14,380 
Opening balance as at 01 September 2023 13,703    3,601    629    17,933 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2