2023-11-01 2024-10-31 false Capium Accounts Production 1.1 12250422 2023-11-01 2024-10-31 12250422 bus:AbridgedAccounts 2023-11-01 2024-10-31 12250422 bus:FRS102 2023-11-01 2024-10-31 12250422 bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 12250422 bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 12250422 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12250422 2023-11-01 2024-10-31 12250422 2024-10-31 12250422 bus:RegisteredOffice 2023-11-01 2024-10-31 12250422 core:WithinOneYear 2024-10-31 12250422 core:AfterOneYear 2024-10-31 12250422 1 2023-11-01 2024-10-31 12250422 bus:Director1 2023-11-01 2024-10-31 12250422 bus:Director1 2024-10-31 12250422 bus:Director1 2022-11-01 2023-10-31 12250422 bus:Director2 2023-11-01 2024-10-31 12250422 bus:Director2 2024-10-31 12250422 bus:Director2 2022-11-01 2023-10-31 12250422 2022-11-01 12250422 bus:LeadAgentIfApplicable 2023-11-01 2024-10-31 12250422 2022-11-01 2023-10-31 12250422 2023-10-31 12250422 core:WithinOneYear 2023-10-31 12250422 core:AfterOneYear 2023-10-31 12250422 bus:EntityAccountantsOrAuditors 2022-11-01 2023-10-31 12250422 core:PlantMachinery 2023-11-01 2024-10-31 12250422 core:PlantMachinery 2024-10-31 12250422 core:PlantMachinery 2023-10-31 12250422 core:FurnitureFittings 2023-11-01 2024-10-31 12250422 core:FurnitureFittings 2024-10-31 12250422 core:FurnitureFittings 2023-10-31 12250422 core:ComputerEquipment 2023-11-01 2024-10-31 12250422 core:ComputerEquipment 2024-10-31 12250422 core:ComputerEquipment 2023-10-31 12250422 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-10-31 12250422 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-10-31 12250422 core:NetGoodwill 2023-11-01 2024-10-31 12250422 core:NetGoodwill 2024-10-31 12250422 core:NetGoodwill 2023-10-31 12250422 core:CostValuation core:Non-currentFinancialInstruments 2024-10-31 12250422 core:CostValuation core:Non-currentFinancialInstruments 2023-10-31 12250422 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-10-31 12250422 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-10-31 12250422 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-10-31 12250422 core:Non-currentFinancialInstruments 2024-10-31 12250422 core:Non-currentFinancialInstruments 2023-10-31 12250422 core:ShareCapital 2024-10-31 12250422 core:ShareCapital 2023-10-31 12250422 core:RetainedEarningsAccumulatedLosses 2024-10-31 12250422 core:RetainedEarningsAccumulatedLosses 2023-10-31 12250422 dpl:Item1 2023-11-01 12250422 dpl:Item1 2024-10-31 12250422 dpl:Item1 2022-11-01 12250422 dpl:Item1 2023-10-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 12250422
England and Wales

 

 

 

SALAME & LOUREIRO LTD



Abridged Accounts
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SJPR ACCOUNTANTS LTD
31 October 2024



....................................................
SJPR ACCOUNTANTS LTD
225 Clapham Road
LONDON
SW9 9BE
14 July 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 122,000   
Tangible fixed assets 4 21,012    20,750 
143,012    20,750 
Current assets      
Stocks 46,220    12,000 
Debtors 55,215    19,289 
Cash at bank and in hand 17,469    78,459 
118,904    109,748 
Creditors: amount falling due within one year (90,693)   (32,895)
Net current assets 28,211    76,853 
 
Total assets less current liabilities 171,223    97,603 
Creditors: amount falling due after more than one year (100,457)   (39,084)
Provisions for liabilities (2,458)   (2,458)
Net assets 68,308    56,061 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 68,307    56,060 
Shareholders' funds 68,308    56,061 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 14 July 2025 and were signed on its behalf by:


-------------------------------
Andre Luiz SALAME
Director
2
General Information
SALAME & LOUREIRO LTD is a private company, limited by shares, registered in England and Wales, registration number 12250422, registration address 68 Richmond Road, Kingston Upon Thames, London, KT2 5EH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
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.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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
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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25 Reducing Balance
Computer Equipment 25 Reducing Balance
Fixtures and Fittings 25 Reducing Balance
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 3 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 November 2023  
Additions 122,000    122,000 
Disposals  
At 31 October 2024 122,000    122,000 
Amortisation
At 01 November 2023  
Charge for year  
On disposals  
At 31 October 2024  
Net book values
At 31 October 2024 122,000    122,000 
At 31 October 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Fixtures and Fittings   Total
  £   £   £   £
At 01 November 2023 48,180    2,564    1,400    52,144 
Additions 5,450        5,450 
Disposals      
At 31 October 2024 53,630    2,564    1,400    57,594 
Depreciation
At 01 November 2023 28,955    1,482    957    31,394 
Charge for year 4,806    271    111    5,188 
On disposals      
At 31 October 2024 33,761    1,753    1,068    36,582 
Net book values
Closing balance as at 31 October 2024 19,869    811    332    21,012 
Opening balance as at 01 November 2023 19,225    1,082    443    20,750 

The net book value of Plant and Machinery includes £ 641 (2023 £854) in respect of assets leased under finance leases or hire purchase contracts.

3