05366388falseAuthors and Freelance Wine Journalists2023-08-012024-07-31http://www.companieshouse.gov.uk/2023-07-31http://www.companieshouse.gov.uk/cd:CompanySecretary12023-08-012024-07-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-07-31http://www.companieshouse.gov.uk/cd:Director12023-08-012024-07-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-08-012024-07-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-07-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-08-012024-07-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-08-012024-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-07-31http://www.companieshouse.gov.uk/2023-08-012024-07-31http://www.companieshouse.gov.uk/2023-07-31http://www.companieshouse.gov.uk/cd:FRS1022023-08-012024-07-31http://www.companieshouse.gov.uk/2024-07-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-08-012024-07-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-08-012024-07-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 05366388

SARAH MARSH LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/07/2024

Prepared By:
LHM ACCOUNTANTS
Incorporated Financial Accountants
20 Westlands Way
Oxted
Surrey
RH8 0ND

SARAH MARSH LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/07/2024
DIRECTORS
S A Marsh
SECRETARY
P K Manster
REGISTERED OFFICE
20 Westlands Way
Oxted
Surrey
RH8 0ND
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05366388
BANKERS
Barclays Bank PLC
ACCOUNTANTS
LHM ACCOUNTANTS
Incorporated Financial Accountants
20 Westlands Way
Oxted
Surrey
RH8 0ND

SARAH MARSH LIMITED

ACCOUNTS
FOR THEYEARENDED31/07/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

SARAH MARSH LIMITED

BALANCE SHEET AT 31/07/2024
20242023
Notes££
FIXED ASSETS
Tangible assets32,698-
CURRENT ASSETS
Stock-20,116
Cash at bank and in hand14,704177,506
14,704197,622
CREDITORS: Amounts falling due within one year56,714208,806
NET CURRENT ASSETS / (LIABILITIES)7,990(11,184)
TOTAL ASSETS LESS CURRENT LIABILITIES10,688(11,184)
CAPITAL AND RESERVES
Called up share capital6100100
Profit and loss account10,588(11,284)
SHAREHOLDERS' FUNDS10,688(11,184)
For the year ending 31/07/2024 the company was entitled to exemption 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 directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 31/03/2025 and signed on their behalf by
.............................
S A Marsh
Director

SARAH MARSH LIMITED

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/07/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20242023
No.No.
Average number of employees--

SARAH MARSH LIMITED

3. TANGIBLE FIXED ASSETS
EquipmentTotal
££
Cost
Additions2,6982,698
At 31/07/20242,6982,698
Depreciation
At 31/07/2024--
Net Book Amounts
At 31/07/20242,6982,698
4. STOCK 20242023
££
Stock comprises:
Wine stock-20,116
-20,116
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax1,460-
Directors current account2,239207,916
Trade creditors2,135-
Accruals880890
6,714208,806
6. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100