Soni Cash & Carry Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13067508

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		270,000		315,000
Tangible Assets	5		92,600		115,207

			362,600		430,207
CURRENT ASSETS
Stocks	6	131,255		150,210
Debtors	7	-		123
Cash at bank and in hand		131,946		54,736

		263,201		205,069
Creditors: Amounts Falling Due Within One Year	8	(487,286 )		(493,519 )

NET CURRENT ASSETS (LIABILITIES)			(224,085 )		(288,450 )

TOTAL ASSETS LESS CURRENT LIABILITIES			138,515		141,757

Creditors: Amounts Falling Due After More Than One Year	9		(66,118 )		(75,056 )

NET ASSETS			72,397		66,701

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			72,297		66,601

SHAREHOLDERS' FUNDS			72,397		66,701

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Soni Cash & Carry Limited

Balance Sheet (continued)

As At 31 December 2024

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Dinesh Soni

Director

08/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Soni Cash & Carry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13067508 . The registered office is Soni Cash & Carry Limited 10a Carlton Terrace, Green Street, London, E7 8LH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% WDV
Fixtures & Fittings	20% WDV
Computer Equipment	20% WDV

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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Soni Cash & Carry Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2023: 15)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	450,000

As at 31 December 2024	450,000

Amortisation
As at 1 January 2024	135,000
Provided during the period	45,000

As at 31 December 2024	180,000

Net Book Value
As at 31 December 2024	270,000

As at 1 January 2024	315,000

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 January 2024	151,466
Additions	544

As at 31 December 2024	152,010

Depreciation
As at 1 January 2024	36,259
Provided during the period	23,151

As at 31 December 2024	59,410

Net Book Value
As at 31 December 2024	92,600

As at 1 January 2024	115,207

6. Stocks

	2024	2023
	£	£
Finished goods	131,255	150,210

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Soni Cash & Carry Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	-	123

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	105,751	118,457
Other creditors	360,513	371,071
Taxation and social security	21,022	3,991

	487,286	493,519

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other creditors	66,118	75,056

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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