Company Registration No. 3734746 (England and Wales)
Seriatim Limited
Unaudited accounts
for the period from 1 December 2023 to 31 May 2025
Seriatim Limited
Unaudited accounts
Contents
Seriatim Limited
Company Information
for the period from 1 December 2023 to 31 May 2025
Director
Mr David Saunders
Company Number
3734746 (England and Wales)
Registered Office
Unite 20 Wadsworth Business Centre
21 Wadsworth Road Perivale
Greenford
Middlesex
UB6 7LQ
United Kingdom
Accountants
Daniel Consultancy
Morritt House
54-60 Station Approach
South Ruislip
Ruislip
HA4 6SA
Seriatim Limited
Statement of financial position
as at 31 May 2025
Tangible assets
34,903
45,704
Cash at bank and in hand
1,183,620
274,465
Creditors: amounts falling due within one year
(644,164)
(93,600)
Net current assets
656,267
719,922
Total assets less current liabilities
691,170
765,626
Provisions for liabilities
Deferred tax
(5,996)
(7,736)
Net assets
685,174
757,890
Called up share capital
550
550
Profit and loss account
684,624
757,340
Shareholders' funds
685,174
757,890
For the period ending 31 May 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 November 2025 and were signed on its behalf by
Mr David Saunders
Director
Company Registration No. 3734746
Seriatim Limited
Notes to the Accounts
for the period from 1 December 2023 to 31 May 2025
Seriatim Limited is a private company, limited by shares, registered in England and Wales, registration number 3734746. The registered office is Unite 20 Wadsworth Business Centre, 21 Wadsworth Road Perivale, Greenford, Middlesex, UB6 7LQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
25% Reducing balance
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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 banks and other third parties.
Seriatim Limited
Notes to the Accounts
for the period from 1 December 2023 to 31 May 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2023
1,007
82,984
49,652
133,643
At 31 May 2025
1,007
82,984
50,485
134,476
At 1 December 2023
1,007
39,396
47,536
87,939
Charge for the period
-
10,897
737
11,634
At 31 May 2025
1,007
50,293
48,273
99,573
At 31 May 2025
-
32,691
2,212
34,903
At 30 November 2023
-
43,588
2,116
45,704
Amounts falling due within one year
Trade debtors
3,283
436,014
Accrued income and prepayments
21,699
6,534
Other debtors
67,329
14,507
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Creditors: amounts falling due within one year
2025
2023
Trade creditors
2,721
2,602
Taxes and social security
627,907
65,396
Other creditors
2,572
7,517
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Average number of employees
During the period the average number of employees was 4 (2023: 5).