S & J Symes Ltd - Filleted accounts

Registered number

03089953

S & J Symes Ltd

Filleted Accounts

30 April 2025

S & J Symes Ltd
Registered number:		03089953
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,705,547			2,724,184

Current assets
Stocks		886,505			739,990
Debtors	4	217,963			174,050
Cash at bank and in hand		64,471			45,254
		1,168,939			959,294

Creditors: amounts falling due within one year	5	(316,644)			(215,622)

Net current assets			852,295			743,672

Total assets less current liabilities			3,557,842			3,467,856

Creditors: amounts falling due after more than one year	6		(952,762)			(1,036,043)



Net assets			2,605,080			2,431,813

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			2,604,080			2,430,813

Shareholders' funds			2,605,080			2,431,813

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.



Mr S C Symes
Director
Approved by the board on 30 October 2025

S & J Symes Ltd
Notes to the Accounts
for the year ended 30 April 2025


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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Infrastructure	over 25 years
	Plant and machinery	10% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			5		4


3	Tangible fixed assets
		Land and buildings		Plant and machinery		Total
£			£		£
	Cost
	At 1 May 2024	2,449,973		874,936		3,324,909
	Additions	-		64,642		64,642
	Disposals	(1,119)		(19,475)		(20,594)
	At 30 April 2025	2,448,854		920,103		3,368,957

	Depreciation
	At 1 May 2024	295,682		305,043		600,725
	Charge for the year	13,786		58,055		71,841
	On disposals	-		(9,156)		(9,156)
	At 30 April 2025	309,468		353,942		663,410

	Net book value
	At 30 April 2025	2,139,386		566,161		2,705,547
	At 30 April 2024	2,154,291		569,893		2,724,184


4	Debtors			2025		2024
£					£

	Trade debtors			115,648		92,870
	Value added tax			40,023		21,548
	Payments in advance			62,292		59,632
				217,963		174,050


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			55,329		51,043
	Obligations under finance lease and hire purchase contracts			5,039		-
	Trade creditors			195,657		128,078
	Accrued charges			10,000		7,900
	Corporation tax			50,619		28,601
				316,644		215,622


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			677,483		733,614
	Obligations under finance lease and hire purchase contracts			7,569		-
	Directors' loan accounts			267,710		302,429
				952,762		1,036,043


7	Loans			2025		2024
£					£
	Creditors include:

	Secured bank loans			732,812		784,657


8	Controlling party

	The directors own all of the issued share capital and control the company.

9	Other information

	S & J Symes Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Lynch Farm
	Icen Lane
	Burton Bradstock
	Dorset
	DT6 4PP