S & S INTERCONTINENTAL TRADING LTD

Registered number

12390346

Filleted Accounts

30 November 2025

S & S INTERCONTINENTAL TRADING LTD
Registered number:		12390346
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	76,408			64,449
Cash at bank and in hand		17,294			3,453
		93,702			67,902

Creditors: amounts falling due within one year	4	(7,892)			(5,482)

Net current assets			85,810			62,420

Total assets less current liabilities			85,810			62,420

Creditors: amounts falling due after more than one year	5		(43,488)			(32,887)



Net assets			42,322			29,533

Capital and reserves
Called up share capital			100			100
Profit and loss account			42,222			29,433

Shareholder's funds			42,322			29,533

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Eyyup Ensar Barug
Director
Approved by the board on 21 May 2026

S & S INTERCONTINENTAL TRADING LTD
Notes to the Accounts
for the year ended 30 November 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Debtors		2025		2024
£				£

	Trade debtors		9,550		-
	Casper Kitchen Ltd		66,858		64,269
	Other debtors		-		180
			76,408		64,449


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

	Bank loans and overdrafts		182		-
	Trade creditors		83		-
	Taxation and social security costs		3,627		5,482
	Other creditors		4,000		-
			7,892		5,482


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

	Bank loans		10,114		20,000
	Director's account		33,374		12,887
			43,488		32,887


6	Related Party Transactions
	During the year, S & S INTERCONTINENTAL TRADING LTD provided financial assistance to Casper Kitchen Ltd, both under common control through director Mr Eyyup Ensar Barug. As at 30 November 2025, £79,004 was outstanding within debtors, classified as a shareholder-related balance. The balance is unsecured, interest-free, repayable on demand, and considered fully recoverable. Transactions were in the normal course of business and disclosed in accordance with FRS 102 Section 1A.







6	Other information

	S & S INTERCONTINENTAL TRADING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Office 403
	Screenworks
	22 Highbury Grove
	United Kingdom
	N5 2ER