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Registered Number: 10910051
England and Wales

 

 

 

ANTONIA SALZL LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director Antonia Salzl
Registered Number 10910051
Registered Office 27 Highland Road
Southsea
Portsmouth
Hampshire
PO4 9DA
1
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ANTONIA SALZL LTD for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ANTONIA SALZL LTD for the year ended 31 August 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of ANTONIA SALZL LTD , as a body, in accordance with the terms of our engagement letter dated 28 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of ANTONIA SALZL LTD and state those matters that we have agreed to state to the Board of Directors of ANTONIA SALZL LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ANTONIA SALZL LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ANTONIA SALZL LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ANTONIA SALZL LTD . You consider that ANTONIA SALZL LTD 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 accounts of ANTONIA SALZL LTD . 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 accounts
31 August 2024



....................................................
S J Mayled Ltd t/a Stephen Mayled & Associates
Suite G2 The Business Centre
Cardiff House, Cardiff Road
Barry
Vale of Glamorgan
CF63 2AW
28 May 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 536,630    518,295 
536,630    518,295 
Current assets      
Stocks 4 5,488    2,701 
Debtors: amounts falling due after one year 5 87,955    112,263 
Cash at bank and in hand 323,477    194,092 
416,920    309,056 
Creditors: amount falling due within one year 6 (80,724)   (35,832)
Net current assets 336,196    273,224 
 
Total assets less current liabilities 872,826    791,519 
Creditors: amount falling due after more than one year 7 (263,950)   (171,505)
Accruals and deferred income (87,658)   (266,980)
Provisions for liabilities 8 (40,961)   (36,947)
Net assets 480,257    316,087 
 

Capital and reserves
     
Called up share capital 9 1    1 
Profit and loss account 480,256    316,086 
Shareholders' funds 480,257    316,087 
 


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.

Director's 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 director acknowledges 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 director has chosen to exercise the option in S444(1)(a) CA 2006 and file just the balance sheet.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small company's regime.

The financial statements were approved by the director on 28 May 2025 and were signed by:


-------------------------------
Antonia Salzl
Director
3
General Information
ANTONIA SALZL LTD is a private company, limited by shares, registered in England and Wales, registration number 10910051, registration address 27 Highland Road, Southsea, Portsmouth, Hampshire, PO4 9DA.

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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
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.
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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 13 (2023 : 12).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Improvements to property   Total
  £   £   £   £   £
At 01 September 2023 223,649      81,774    331,748    637,171 
Additions 38,125    46,090        84,215 
Disposals        
At 31 August 2024 261,774    46,090    81,774    331,748    721,386 
Depreciation
At 01 September 2023 92,863    11,523    12,876    13,137    130,399 
Charge for year 41,095      6,890    6,372    54,357 
On disposals        
At 31 August 2024 133,958    11,523    19,766    19,509    184,756 
Net book values
Closing balance as at 31 August 2024 127,816    34,567    62,008    312,239    536,630 
Opening balance as at 01 September 2023 130,786      68,898    318,611    518,295 

The net book value of Improvements to property includes £ 312,239 (2023 £318,611) in respect of assets leased under finance leases or hire purchase contracts.

4.

Stocks

2024
£
  2023
£
Stocks 5,488    2,701 
5,488    2,701 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors 87,955    112,263 
87,955    112,263 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 45,493    52,900 
Corporation Tax 13,965   
PAYE & Social Security 4,131    5,190 
Other Creditors   (31,738)
Obligations under HP/Financial Leases 17,135    9,480 
80,724    35,832 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Other Creditors 77,803   
Obligations Under HP/Financial Leases 177,505    149,880 
Directors' Loan Accounts 8,642    21,625 
263,950    171,505 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 40,961    35,899 
Pension Provisions   1,048 
40,961    36,947 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

10.

Ultimate Controlling Party

The ultimate controlling party is Dr Antonia Salzl.
4