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Plus Samples Ltd

Registered Number
07364302
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

Plus Samples Ltd
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

Ms. Nailya Belkacemi

Registered Address

Unit B1, Summer Court
1 Maybury Gardens
London
NW10 2NB

Registered Number

07364302 (England and Wales)
Plus Samples Ltd
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets325,27730,579
25,27730,579
Current assets
Debtors484,98936,182
Cash at bank and on hand189,900135,738
274,889171,920
Creditors amounts falling due within one year5(142,997)(126,235)
Net current assets (liabilities)131,89245,685
Total assets less current liabilities157,16976,264
Creditors amounts falling due after one year6(16,212)(32,155)
Provisions for liabilities7(6,319)-
Net assets134,63844,109
Capital and reserves
Profit and loss account134,63844,109
Shareholders' funds134,63844,109
The financial statements were approved and authorised for issue by the Director on 25 June 2025, and are signed on its behalf by:
Ms. Nailya Belkacemi
Director
Registered Company No. 07364302
Plus Samples Ltd
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Fixtures and fittings25-
Office Equipment25-
2.Average number of employees

20242023
Average number of employees during the year1212
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 October 2355,34452,97316,56613,637138,520
Additions-6,800-2,1188,918
Disposals(175)(29,086)(5,907)(6,936)(42,104)
At 30 September 2455,16930,68710,6598,819105,334
Depreciation and impairment
At 01 October 2344,20045,08311,7876,871107,941
Charge for year5,5341,9731,1952,10510,807
On disposals(158)(27,732)(5,414)(5,387)(38,691)
At 30 September 2449,57619,3247,5683,58980,057
Net book value
At 30 September 245,59311,3633,0915,23025,277
At 30 September 2311,1447,8904,7796,76630,579
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables49,74426,436
Other debtors25,8102,850
Prepayments and accrued income9,4356,896
Total84,98936,182
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables26,72111,702
Bank borrowings and overdrafts18,18917,413
Taxation and social security95,81289,213
Other creditors7756,406
Accrued liabilities and deferred income1,5001,501
Total142,997126,235
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts16,21232,155
Total16,21232,155
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)6,319-
Total6,319-
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Ms. Nailya Belkacemi(2,621)69,11944,01622,482
(2,621)69,11944,01622,482
Interest charged at 2.25%