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Registered number: 04505482
Susan Ryder Limited
Financial Statements
For The Year Ended 31 March 2025
Henderson Kildavaig
109/14 Swanston Road
Edinburgh
EH10 7DS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04505482
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 659 775
Investments 6 80,877 65,862
81,536 66,637
CURRENT ASSETS
Stocks 7 8,000 10,500
Debtors 8 20,132 21,652
Cash at bank and in hand 8,699 22,167
36,831 54,319
Creditors: Amounts Falling Due Within One Year 9 (12,141 ) (14,147 )
NET CURRENT ASSETS (LIABILITIES) 24,690 40,172
TOTAL ASSETS LESS CURRENT LIABILITIES 106,226 106,809
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,140 ) (2,161 )
NET ASSETS 104,086 104,648
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 103,986 104,548
SHAREHOLDERS' FUNDS 104,086 104,648
Page 1
Page 2
For the year ending 31 March 2025 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
Mrs Susan Bates
Director
14 November 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Susan Ryder Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04505482 . The registered office is 17a Windmill Way West, Ramparts Business Park, Berwick upon Tweed, England, TD15 1TB.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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. It is amortised to the profit and loss account over its estimated economic life of 20 years.
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:
Fixtures & Fittings 15% Reducing Balance
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
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.6. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 146,817
As at 31 March 2025 146,817
Amortisation
As at 1 April 2024 146,817
As at 31 March 2025 146,817
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 2,599
As at 31 March 2025 2,599
Depreciation
As at 1 April 2024 1,824
Provided during the period 116
As at 31 March 2025 1,940
Net Book Value
As at 31 March 2025 659
As at 1 April 2024 775
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6. Investments
Listed
£
Cost or Valuation
As at 1 April 2024 65,862
Additions 59,061
Disposals (48,266 )
Revaluations 4,220
As at 31 March 2025 80,877
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 80,877
As at 1 April 2024 65,862
7. Stocks
2025 2024
£ £
Stock 8,000 10,500
8. Debtors
2025 2024
£ £
Due within one year
Other debtors 20,132 21,652
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 3,717 6,594
Taxation and social security 8,424 7,553
12,141 14,147
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Susan Bates 20,091 65,000 (65,638 ) - 19,453
The above loan is unsecured, interest free and repayable on demand.
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