IRIS Accounts Production v25.1.0.734 03316127 director 1.4.24 31.3.25 31.3.25 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh033161272024-03-31033161272025-03-31033161272024-04-012025-03-31033161272023-03-31033161272023-04-012024-03-31033161272024-03-3103316127ns15:EnglandWales2024-04-012025-03-3103316127ns14:PoundSterling2024-04-012025-03-3103316127ns10:Director12024-04-012025-03-3103316127ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3103316127ns10:SmallEntities2024-04-012025-03-3103316127ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3103316127ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3103316127ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3103316127ns10:FullAccounts2024-04-012025-03-310331612712024-04-012025-03-3103316127ns10:OrdinaryShareClass12024-04-012025-03-3103316127ns10:CompanySecretary12024-04-012025-03-3103316127ns10:RegisteredOffice2024-04-012025-03-3103316127ns5:CurrentFinancialInstruments2025-03-3103316127ns5:CurrentFinancialInstruments2024-03-3103316127ns5:ShareCapital2025-03-3103316127ns5:ShareCapital2024-03-3103316127ns5:RetainedEarningsAccumulatedLosses2025-03-3103316127ns5:RetainedEarningsAccumulatedLosses2024-03-3103316127ns5:FurnitureFittings2024-04-012025-03-3103316127ns5:MotorVehicles2024-04-012025-03-3103316127ns5:ComputerEquipment2024-04-012025-03-3103316127ns5:IntangibleAssetsOtherThanGoodwill2024-03-3103316127ns5:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3103316127ns5:IntangibleAssetsOtherThanGoodwill2025-03-3103316127ns5:IntangibleAssetsOtherThanGoodwill2024-03-3103316127ns5:FurnitureFittings2024-03-3103316127ns5:MotorVehicles2024-03-3103316127ns5:ComputerEquipment2024-03-3103316127ns5:FurnitureFittings2025-03-3103316127ns5:MotorVehicles2025-03-3103316127ns5:ComputerEquipment2025-03-3103316127ns5:FurnitureFittings2024-03-3103316127ns5:MotorVehicles2024-03-3103316127ns5:ComputerEquipment2024-03-3103316127ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3103316127ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3103316127ns10:OrdinaryShareClass12025-03-31
REGISTERED NUMBER: 03316127 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

SKA AND SOUL LIMITED

SKA AND SOUL LIMITED (REGISTERED NUMBER: 03316127)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


SKA AND SOUL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTOR: R A Harmer





SECRETARY: R A Harmer





REGISTERED OFFICE: 2 Church Street
North Cave
Brough
East Yorkshire
HU15 2LW





REGISTERED NUMBER: 03316127 (England and Wales)





ACCOUNTANTS: Cheetham Allen
Chartered Accountants
17 Wright Street
Hull
East Yorkshire
HU2 8HU

SKA AND SOUL LIMITED (REGISTERED NUMBER: 03316127)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 4,950 6,600
Tangible assets 5 262 400
5,212 7,000

CURRENT ASSETS
Stocks 149,310 128,415
Debtors 6 350,850 417,849
Cash at bank 1,016,759 664,641
1,516,919 1,210,905
CREDITORS
Amounts falling due within one year 7 328,454 272,391
NET CURRENT ASSETS 1,188,465 938,514
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,193,677

945,514

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 1,192,677 944,514
SHAREHOLDERS' FUNDS 1,193,677 945,514

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4th June 2025 and were signed by:



R A Harmer - Director


SKA AND SOUL LIMITED (REGISTERED NUMBER: 03316127)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Ska and Soul 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings and equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

SKA AND SOUL LIMITED (REGISTERED NUMBER: 03316127)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st April 2024
and 31st March 2025 16,500
AMORTISATION
At 1st April 2024 9,900
Charge for year 1,650
At 31st March 2025 11,550
NET BOOK VALUE
At 31st March 2025 4,950
At 31st March 2024 6,600

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1st April 2024
and 31st March 2025 7,655 5,100 33,511 46,266
DEPRECIATION
At 1st April 2024 7,317 5,092 33,457 45,866
Charge for year 84 2 52 138
At 31st March 2025 7,401 5,094 33,509 46,004
NET BOOK VALUE
At 31st March 2025 254 6 2 262
At 31st March 2024 338 8 54 400

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 350,671 417,670
Other debtors 179 179
350,850 417,849

SKA AND SOUL LIMITED (REGISTERED NUMBER: 03316127)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 40,307 21,611
Amounts owed to group undertakings 68,345 68,345
Taxation and social security 35,193 26,807
Other creditors 184,609 155,628
328,454 272,391

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Ordinary £1 1,000 1,000

9. ULTIMATE CONTROLLING PARTY

The controlling party is Lambretta Holdings Limited.

The ultimate controlling party is R A Harmer.

For both the current and the previous year, the company was controlled by Mr R A Harmer, director, by virtue of him directly owning 99% of the issued ordinary equity share capital in Lambretta Holdings Limited, the ultimate parent company.