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Registered Number:08542159 SUFFOLK PADS LIMITED UNAUDITED FINANCIAL STATEMENTS PAGES FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
SUFFOLK PADS LIMITED REGISTERED NUMBER:08542159
BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,889,484 |  | 1,814,036
|  |  | 1,889,484 |  | 1,814,036
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 485,666 |  | 714,143 |
Cash at bank and in hand |  | 68,907 |  | 42,189 |
|  | 554,573 |  | 756,332 |
Creditors: amounts falling due within one year | 6 | (165,520) |  | (250,282) |
Net current assets |  |  | 389,053 |  | 506,050
Total assets less current liabilities |  |  | 2,278,537 |  | 2,320,086
Creditors: amounts falling due after more than one year | 7 |  | - |  | (153,482)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (98,279) |  | (78,605) |
|  |  | (98,279) |  | (78,605)
Net assets |  |  | 2,180,258 |  | 2,087,999
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 2,180,158 |  | 2,087,899
|  |  | 2,180,258 |  | 2,087,999
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SUFFOLK PADS LIMITED REGISTERED NUMBER:08542159
BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 January 2026.
Mrs P Mockford
Director
The notes on pages 3 to 7 form part of these financial statements. - 2 -
SUFFOLK PADS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Suffolk Pads Limited is a private company limited by share capital, incorporated in England and Wales, registration number 08542159. The address of the registered office is 820 The Crescent, Colchester Business Park, Colchester, Essex, CO4 9YQ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover - rental income
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts and rebates.
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. - 3 -
SUFFOLK PADS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from bank and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impirment is found, an impairment loss is recognised in Profit and Loss Account.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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SUFFOLK PADS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Tangible fixed assets
|  | Investment properties | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 June 2024 | 1,781,391 | 54,981 | 1,836,372
| Revaluations | 83,609 | - | 83,609
| At 31 May 2025 | 1,865,000 | 54,981 | 1,919,981
| Depreciation |  |  |
| At 1 June 2024 | - | 22,336 | 22,336
| Charge for the year on owned assets | - | 8,161 | 8,161
| At 31 May 2025 | - | 30,497 | 30,497
| Net book value |  |  |
| At 31 May 2025 | 1,865,000 | 24,484 | 1,889,484
| At 31 May 2024 | 1,781,391 | 32,645 | 1,814,036
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SUFFOLK PADS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 700 | 695
| Other debtors | 484,966 | 713,448
|  | 485,666 | 714,143
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 157,266 | 247,832
| Accruals and deferred income | 8,254 | 2,450
|  | 165,520 | 250,282
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | - | 153,482
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
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SUFFOLK PADS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
9. | Related party transactions
| Included within amounts shown as other creditors falling due after more than one year relates to directors' loan account balances. At 31 May 2025 the company owed D C Mockford £Nil (2024: £76,761) and Mrs P Mockford £Nil (2024: £76,741). The company charged rent of £Nil (2024: £93,667) in the year to Scandia Refrigeration Limited, a company under common control. At the year end the company was owed £484,966 (2024: £713,448) by Scandia Refrigeration Limited
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