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REGISTERED NUMBER: 09316693 (England and Wales)
























Unaudited Financial Statements

for the Period 1 January 2024 to 31 March 2025

for

S B Cavalli Limited

S B Cavalli Limited (Registered number: 09316693)






Contents of the Financial Statements
for the Period 1 January 2024 to 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


S B Cavalli Limited

Company Information
for the Period 1 January 2024 to 31 March 2025







Director: S B A Cavalli





Registered office: 63b Coity Road
Bridgend
CF31 1LT





Registered number: 09316693 (England and Wales)





Accountants: Curtis Bowden & Thomas Limited
Chartered Certified Accountants
9 Court Road
Bridgend
CF31 1BE

S B Cavalli Limited (Registered number: 09316693)

Statement of Financial Position
31 March 2025

31.3.25 31.12.23
Notes £    £    £   
Fixed assets
Intangible assets 4 - 16,000
Tangible assets 5 218 1,799
218 17,799

Current assets
Stocks - 4,500
Debtors 6 12,444 -
Cash at bank and in hand 156,115 168,540
168,559 173,040
Creditors
Amounts falling due within one year 7 42,521 97,280
Net current assets 126,038 75,760
Total assets less current liabilities 126,256 93,559

Capital and reserves
Called up share capital 8 100 100
Retained earnings 9 126,156 93,459
Shareholders' funds 126,256 93,559

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 7 May 2025 and were signed by:





S B A Cavalli - Director


S B Cavalli Limited (Registered number: 09316693)

Notes to the Financial Statements
for the Period 1 January 2024 to 31 March 2025

1. Statutory information

S B Cavalli Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on 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.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

S B Cavalli Limited (Registered number: 09316693)

Notes to the Financial Statements - continued
for the Period 1 January 2024 to 31 March 2025

3. Employees and directors

The average number of employees during the period was 9 (2023 - 9 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 January 2024 160,000
Disposals (160,000 )
At 31 March 2025 -
Amortisation
At 1 January 2024 144,000
Amortisation for period 16,000
Eliminated on disposal (160,000 )
At 31 March 2025 -
Net book value
At 31 March 2025 -
At 31 December 2023 16,000

5. Tangible fixed assets
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
Cost
At 1 January 2024 12,216 4,345 16,561
Disposals (12,216 ) - (12,216 )
At 31 March 2025 - 4,345 4,345
Depreciation
At 1 January 2024 10,734 4,028 14,762
Charge for period 463 99 562
Eliminated on disposal (11,197 ) - (11,197 )
At 31 March 2025 - 4,127 4,127
Net book value
At 31 March 2025 - 218 218
At 31 December 2023 1,482 317 1,799

6. Debtors: amounts falling due within one year
31.3.25 31.12.23
£    £   
Other debtors 12,444 -

S B Cavalli Limited (Registered number: 09316693)

Notes to the Financial Statements - continued
for the Period 1 January 2024 to 31 March 2025

7. Creditors: amounts falling due within one year
31.3.25 31.12.23
£    £   
Trade creditors - 641
Taxation and social security 6,044 35,358
Other creditors 36,477 61,281
42,521 97,280

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.12.23
value: £    £   
100 ordinary £1 100 100

9. Reserves
Retained
earnings
£   

At 1 January 2024 93,459
Profit for the period 33,197
Dividends (500 )
At 31 March 2025 126,156

10. Ultimate controlling party

The ultimate controlling party is S B A Cavalli.