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Registered number: 02052282
Simon Mort Reports Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Director Mr Thomas Brothwell
Company Number 02052282
Registered Office 95 Bridge Lanes
Hebden Bridge
England
HX7 6AT
Accountants Simple Accounting Ltd
Chartered Management Accountants
95 Bridge Lanes
Hebden Bridge
West Yorkshire
HX7 6AT
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 December 2024.
Principal Activity
The company's principal activity continues to be that of providing other information services.
Directors
The director who held office during the year were as follows:
Mr Thomas Brothwell
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Thomas Brothwell
Director
20/05/2025
Page 2
Page 3
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Simon Mort Reports Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of Simon Mort Reports Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Simon Mort Reports Limited and state those matters that we have agreed to state to the director of Simon Mort Reports Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Simon Mort Reports Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Simon Mort Reports Limited . You consider that Simon Mort Reports Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Simon Mort Reports Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
Mark R Hill BSc (Econ) Dip ACMA
20/05/2025
Simple Accounting Ltd
Chartered Management Accountants
95 Bridge Lanes
Hebden Bridge
West Yorkshire
HX7 6AT
Page 3
Page 4
Statement of Income and Retained Earnings
2024 2023
Notes £ £
TURNOVER 266,237 337,075
Cost of sales (175,454 ) (261,404 )
GROSS PROFIT 90,783 75,671
Administrative expenses (41,439 ) (58,416 )
Other operating income 570 -
Other operating expenses - (70 )
OPERATING PROFIT AND PROFIT BEFORE TAXATION 49,914 17,185
Tax on Profit (9,376 ) (3,104 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 40,538 14,081
RETAINED EARNINGS
As at 1 January 2024 68,709 80,528
Dividends paid (31,800) (25,900)
As at 31 December 2024 77,447 68,709
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2 2
2 2
CURRENT ASSETS
Debtors 5 27,262 19,786
Cash at bank and in hand 59,657 52,559
86,919 72,345
Creditors: Amounts Falling Due Within One Year 6 (9,374 ) (3,538 )
NET CURRENT ASSETS (LIABILITIES) 77,545 68,807
TOTAL ASSETS LESS CURRENT LIABILITIES 77,547 68,809
NET ASSETS 77,547 68,809
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 77,447 68,709
SHAREHOLDERS' FUNDS 77,547 68,809
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Thomas Brothwell
Director
20/05/2025
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Simon Mort Reports Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02052282 . The registered office is 95 Bridge Lanes, Hebden Bridge, England, HX7 6AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% RBM and NIL first year
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 15)
15 15
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 50,356
As at 31 December 2024 50,356
Depreciation
As at 1 January 2024 50,354
As at 31 December 2024 50,354
Net Book Value
As at 31 December 2024 2
As at 1 January 2024 2
Page 6
Page 7
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 20,567 19,529
VAT 6,695 257
27,262 19,786
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 9,376 3,265
Other creditors - 275
Accruals and deferred income (2 ) (2 )
9,374 3,538
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 7