REGISTERED NUMBER: 06578724 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2024 to 31 March 2025

for

Mr S J Warren Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Warren

Mrs K Warren

SECRETARY:

Mrs K Warren

REGISTERED OFFICE:

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

REGISTERED NUMBER:

06578724 (England and Wales)

ACCOUNTANTS:

APT

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

892

1,331

892

1,331

CURRENT ASSETS

Debtors

6

512,650

447,871

Cash at bank

625,112

589,265

1,137,762

1,037,136

CREDITORS

Amounts falling due within one year

7

57,741

114,947

NET CURRENT ASSETS

1,080,021

922,189

TOTAL ASSETS LESS CURRENT LIABILITIES

1,080,913

923,520

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,080,813

923,420

SHAREHOLDERS' FUNDS

1,080,913

923,520

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

S Warren - Director

Mrs K Warren - Director

1.	STATUTORY INFORMATION

Mr S J Warren Limited 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 functional and presentational currency of the company is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed. Where amounts are received in advance the recognition is deferred until such a time that the above conditions have been met.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.Such assets are subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Provision for liabilities

Provisions are recognised when the group has a present obligation (legal or constructive) as a result of a past event, it is probable that the group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Dividend

Dividends are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 31 March 2025

322,838

AMORTISATION

At 1 May 2024

and 31 March 2025

322,838

NET BOOK VALUE

At 31 March 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 31 March 2025

30,616

DEPRECIATION

At 1 May 2024

29,285

Charge for period

439

At 31 March 2025

29,724

NET BOOK VALUE

At 31 March 2025

892

At 30 April 2024

1,331

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.4.24

£

£

Trade debtors

4,926

58,154

Other debtors

507,724

389,717

512,650

447,871

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.4.24

£

£

Taxation and social security

53,841

111,047

Other creditors

3,900

3,900

57,741

114,947

8.	RELATED PARTY DISCLOSURES

As at 31 March 2025 £507,724 (2024: £389,717) was owed from a company connected with key management personnel and included in debtors falling due within one year. The loan is interest free and is repayable on demand.

During the period under review, practice management fees of £42,500 (2024: £24,000) was charged by an entity connected with key management personnel.