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REGISTERED NUMBER: 15681721 (England and Wales)















FINANCIAL STATEMENTS

FOR THE PERIOD

26TH APRIL 2024 TO 31ST OCTOBER 2024

FOR

S. THOROGOOD & SONS (DIRECT) LTD

S. THOROGOOD & SONS (DIRECT) LTD (REGISTERED NUMBER: 15681721)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 26TH APRIL 2024 TO 31ST OCTOBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


S. THOROGOOD & SONS (DIRECT) LTD

COMPANY INFORMATION
FOR THE PERIOD 26TH APRIL 2024 TO 31ST OCTOBER 2024







DIRECTORS: A J Thorogood
W J Thorogood



REGISTERED OFFICE: Whitwell House Hammonds Road
Little Baddow
Chelmsford
Essex
CM3 4BQ



REGISTERED NUMBER: 15681721 (England and Wales)



SENIOR STATUTORY
AUDITOR:
David Mark Belbin FCA DChA



AUDITORS: Clemence Hoar Cummings
Chartered Accountants and Statutory Auditor
Riverside House
1-5 Como Street
Romford
Essex
RM7 7DN

S. THOROGOOD & SONS (DIRECT) LTD (REGISTERED NUMBER: 15681721)

BALANCE SHEET
31ST OCTOBER 2024

Notes £   
CURRENT ASSETS
Debtors 4 300
Cash at bank and in hand 18,251
18,551
CREDITORS
Amounts falling due within one year 5 21,500
NET CURRENT LIABILITIES (2,949 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,949

)

CAPITAL AND RESERVES
Called up share capital 6 100
Retained earnings (3,049 )
SHAREHOLDERS' FUNDS (2,949 )

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th August 2025 and were signed on its behalf by:





A J Thorogood - Director


S. THOROGOOD & SONS (DIRECT) LTD (REGISTERED NUMBER: 15681721)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 26TH APRIL 2024 TO 31ST OCTOBER 2024


1. STATUTORY INFORMATION

S. Thorogood & Sons (Direct) Ltd 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.

The balance sheet as at 31 October 2024 shows net liabilities of £2,949. Despite this, the financial statements have been prepared on a going concern basis. The directors have considered the company's financial position, available funding, and forecasts for a period of at least 12 months from the date of approval of the financial statements.

The directors are confident that the company will be able to meet its liabilities as they fall due, based on the following:

Continued financial support from shareholders and/or group companies;

Positive cash flow forecasts;

Availability of external funding facilities, if needed.

Accordingly, the directors believe it is appropriate to prepare the accounts on a going concern basis. If the company were unable to continue in operational existence, adjustments would be required to reduce the value of assets to their recoverable amount and to provide for any further liabilities that might arise.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

S. THOROGOOD & SONS (DIRECT) LTD (REGISTERED NUMBER: 15681721)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 26TH APRIL 2024 TO 31ST OCTOBER 2024


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 300

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed to group undertakings 21,500

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary 1 100

100 Ordinary shares of 1 each were allotted and fully paid for cash at par during the period.

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Mark Belbin FCA DChA (Senior Statutory Auditor)
for and on behalf of Clemence Hoar Cummings