1 April 2024 v2025.32.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalseNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP118824782024-04-012025-03-31118824782025-03-31118824782024-03-3111882478core:WithinOneYear2025-03-3111882478core:WithinOneYear2024-03-3111882478core:ShareCapital2025-03-3111882478core:ShareCapital2024-03-3111882478core:RetainedEarningsAccumulatedLosses2025-03-3111882478core:RetainedEarningsAccumulatedLosses2024-03-3111882478bus:Director12024-04-012025-03-3111882478bus:Director22024-04-012025-03-3111882478bus:RegisteredOffice2024-04-012025-03-3111882478core:FurnitureFittings2024-04-012025-03-3111882478core:PlantMachinery2024-04-012025-03-3111882478core:MotorVehicles2024-04-012025-03-31118824782023-04-012024-03-3111882478core:PlantMachinery2024-04-0111882478core:PlantMachinery2024-03-3111882478countries:EnglandWales2024-04-012025-03-3111882478bus:AuditExemptWithAccountantsReport2024-04-012025-03-3111882478bus:PrivateLimitedCompanyLtd2024-04-012025-03-3111882478bus:SmallEntities2024-04-012025-03-3111882478bus:FullAccounts2024-04-012025-03-31
Company registration number:
11882478
Seating Master Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Seating Master Limited
Statement of Financial Position
31 March 2025
20252024
Note££
Fixed assets    
Tangible assets 5 -  
11,391
 
Current assets    
Stocks -  
10,050
 
Debtors 6 -  
6,780
 
Cash at bank and in hand
186
 
19,403
 
186
 
36,233
 
Creditors: amounts falling due within one year 7
(25,673
)
(57,932
)
Net current liabilities
(25,487
)
(21,699
)
Total assets less current liabilities (25,487 ) (10,308 )
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
(25,587
)
(10,408
)
Shareholders deficit
(25,487
)
(10,308
)
For the year ending
31 March 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
3 June 2025
, and are signed on behalf of the board by:
J Zaher
F Behbodi
DirectorDirector
Company registration number:
11882478
Seating Master Limited
Notes to the Financial Statements
Year ended
31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Studio 18, 255 Ealing Road
,
Wembley
,
Greater London
,
HA0 1ET
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Going concern

The company ceased trading on 24th May 2024.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
10% On Reducing Balance Basis
Plant and machinery
20% On Reducing Balance Basis
Motor vehicles
15% On Reducing Balance Basis

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the year was
6
(2024:
8.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 April 2024
17,133
 
Additions
1,160
 
Disposals
(18,293
)
At
31 March 2025
-  
Depreciation  
At
1 April 2024
5,742
 
Charge
1,627
 
Disposals
(7,369
)
At
31 March 2025
-  
Carrying amount  
At
31 March 2025
-  
At 31 March 2024
11,391
 

6 Debtors

20252024
££
Other debtors -  
6,780
 

7 Creditors: amounts falling due within one year

20252024
££
Trade creditors
23,314
 
41,743
 
Taxation and social security
(1,038
)
4,659
 
Other creditors
3,397
 
11,530
 
25,673
 
57,932