Registered number
07174361
Summit Complex Limited
Unaudited Filleted Accounts
31 December 2024
Summit Complex Limited
Registered number: 07174361
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 18,899 25,199
Current assets
Stocks 169,198 134,996
Debtors 4 46,317 38,874
Cash at bank and in hand 201,811 316,151
417,326 490,021
Creditors: amounts falling due within one year 5 (156,431) (180,499)
Net current assets 260,895 309,522
Total assets less current liabilities 279,794 334,721
Creditors: amounts falling due after more than one year 6 (4,167) (14,167)
Provisions for liabilities (3,591) (4,788)
Net assets 272,036 315,766
Capital and reserves
Called up share capital 100 100
Profit and loss account 271,936 315,666
Shareholders' funds 272,036 315,766
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R O Jones
Director
Approved by the board on 30 September 2025
Summit Complex Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the costs, less estimated residual value, of each asset over its expected useful life. The methods and applicable rates are:
Plant and machinery 25% per annum of net book value
Stocks
Stocks are stated at the lower of cost, using the first in first out method, and selling price less costs to complete and sell.
Deferred Taxation
Full provision is made for deferred tax assets and liabilities arising from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 19 18
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024 242,191
At 31 December 2024 242,191
Depreciation
At 1 January 2024 216,992
Charge for the year 6,300
At 31 December 2024 223,292
Net book value
At 31 December 2024 18,899
At 31 December 2023 25,199
4 Debtors 2024 2023
£ £
Other debtors 46,317 38,874
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Trade creditors 7,425 23,980
Corporation tax 7,359 27,367
Other taxes and social security costs 5,932 6,656
Other creditors 125,715 112,496
156,431 180,499
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 4,167 14,167
7 Related party transactions
The directors have made equal interest free loans to the company. The balance at the end of the year was £121,095 and at the beginning of the year it was £107,211.
8 Controlling party
The company is controlled by Mr R O Jones who owns 51% of the share capital.
9 Other information
Summit Complex Limited is a private company limited by shares and incorporated in England and Wales. The registered office is:
40 Mostyn Avenue
Llandudno
Conwy
LL30 1DZ
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