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REGISTERED NUMBER: 09016359 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 April 2019

for

Som Saa Ltd

Som Saa Ltd (Registered number: 09016359)

Contents of the Financial Statements
for the Year Ended 30 April 2019










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Som Saa Ltd

Company Information
for the Year Ended 30 April 2019







DIRECTORS: M N Dobbie
T George
A Oliver





SECRETARY: Solutions 4 Caterers Ltd





REGISTERED OFFICE: The Meads Business Centre
19 Kingsmead
Farnborough
Hampshire
GU14 7SR





REGISTERED NUMBER: 09016359 (England and Wales)





ACCOUNTANTS: Solutions 4 Caterers Ltd
Westmead House
Westmead
Farnborough
Hampshire
GU14 7LP

Som Saa Ltd (Registered number: 09016359)

Statement of Financial Position
30 April 2019

2019 2018
Notes £    £   
FIXED ASSETS
Tangible assets 4 614,905 670,265

CURRENT ASSETS
Stocks 5 16,362 17,722
Debtors 6 117,290 98,811
Cash at bank and in hand 444,402 321,437
578,054 437,970
CREDITORS
Amounts falling due within one year 7 (277,726 ) (282,466 )
NET CURRENT ASSETS 300,328 155,504
TOTAL ASSETS LESS CURRENT
LIABILITIES

915,233

825,769

PROVISIONS FOR LIABILITIES (39,500 ) (33,718 )
NET ASSETS 875,733 792,051

CAPITAL AND RESERVES
Called up share capital 2,041 2,041
Share premium 669,261 669,261
Retained earnings 204,431 120,749
SHAREHOLDERS' FUNDS 875,733 792,051

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2019 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 9 December 2019 and were signed on its behalf by:





T George - Director


Som Saa Ltd (Registered number: 09016359)

Notes to the Financial Statements
for the Year Ended 30 April 2019


1. STATUTORY INFORMATION

Som Saa Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - over the term of the primary lease
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws
that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal
of the timing difference.

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.

Operating leases
Rentals paid under operating leases are charged to the income statement on a straight line basis over the period
of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to the income statement in the period to which they relate.

Som Saa Ltd (Registered number: 09016359)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2019


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 54 (2018 - 58 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2018 547,914 170,244 62,471 12,964 793,593
Additions - 6,180 - 972 7,152
At 30 April 2019 547,914 176,424 62,471 13,936 800,745
DEPRECIATION
At 1 May 2018 60,876 34,482 22,844 5,126 123,328
Charge for year 29,667 17,725 12,495 2,625 62,512
At 30 April 2019 90,543 52,207 35,339 7,751 185,840
NET BOOK VALUE
At 30 April 2019 457,371 124,217 27,132 6,185 614,905
At 30 April 2018 487,038 135,762 39,627 7,838 670,265

5. STOCKS
2019 2018
£    £   
Stocks 16,362 17,722

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Other debtors 57,522 44,950
Prepayments 59,768 53,861
117,290 98,811

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Other loans - 25,406
Trade creditors 110,227 84,450
Tax 18,614 -
Social security and other taxes 13,766 14,540
VAT 93,971 98,377
Other creditors 17,016 17,345
Directors' current accounts 5,966 15,966
Accruals and deferred income 18,166 26,382
277,726 282,466

Som Saa Ltd (Registered number: 09016359)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2019


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2019 2018
£    £   
Within one year 100,000 100,000
Between one and five years 400,000 400,000
In more than five years 1,040,000 1,140,000
1,540,000 1,640,000

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2019 and 30 April 2018:

2019 2018
£    £   
T George
Balance outstanding at start of year (7,790 ) (12,893 )
Amounts advanced 5,000 5,103
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,790 ) (7,790 )

A Oliver
Balance outstanding at start of year (7,893 ) (12,893 )
Amounts advanced 5,000 5,000
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,893 ) (7,893 )

M N Dobbie
Balance outstanding at start of year (283 ) (283 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (283 ) (283 )

The above loans are unsecured, interest free and repayable on demand.