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REGISTERED NUMBER: 09016359 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 April 2018

for

Som Saa Ltd

Som Saa Ltd (Registered number: 09016359)

Contents of the Financial Statements
for the Year Ended 30 April 2018










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 2018







DIRECTORS: M N Dobbie
T George
A Oliver





SECRETARY: Solutions for Caterers Ltd





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





BUSINESS ADDRESS: 43a Commercial Street
Spitalfields
London
E1 6BD





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 2018

2018 2017
Notes £    £   
FIXED ASSETS
Tangible assets 4 670,265 716,609

CURRENT ASSETS
Stocks 5 17,722 14,887
Debtors 6 98,811 117,776
Cash at bank and in hand 321,437 260,048
437,970 392,711
CREDITORS
Amounts falling due within one year 7 (282,466 ) (413,770 )
NET CURRENT ASSETS/(LIABILITIES) 155,504 (21,059 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

825,769

695,550

PROVISIONS FOR LIABILITIES (33,718 ) -
NET ASSETS 792,051 695,550

CAPITAL AND RESERVES
Called up share capital 2,041 2,041
Share premium 669,261 669,261
Retained earnings 120,749 24,248
SHAREHOLDERS' FUNDS 792,051 695,550

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2018 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 4 January 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 2018


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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 58 (2017 - 62 ) .

Som Saa Ltd (Registered number: 09016359)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2018


4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2017 546,074 166,469 54,564 12,705 779,812
Additions 1,840 3,775 7,907 259 13,781
At 30 April 2018 547,914 170,244 62,471 12,964 793,593
DEPRECIATION
At 1 May 2017 31,543 18,373 10,728 2,559 63,203
Charge for year 29,333 16,109 12,116 2,567 60,125
At 30 April 2018 60,876 34,482 22,844 5,126 123,328
NET BOOK VALUE
At 30 April 2018 487,038 135,762 39,627 7,838 670,265
At 30 April 2017 514,531 148,096 43,836 10,146 716,609

5. STOCKS
2018 2017
£    £   
Stocks 17,722 14,887

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Other debtors 44,950 45,000
Deferred tax asset - 25,472
Prepayments 53,861 47,304
98,811 117,776

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Other loans 25,406 75,102
Trade creditors 84,450 89,812
Social security and other taxes 14,540 16,262
VAT 98,377 111,463
Other creditors 17,345 56,055
Directors' current accounts 15,966 26,069
Accruals and deferred income 26,382 39,007
282,466 413,770

Som Saa Ltd (Registered number: 09016359)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2018


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2018 2017
£    £   
Within one year 100,000 100,000
Between one and five years 400,000 400,000
In more than five years 1,140,000 1,240,000
1,640,000 1,740,000

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 April 2018 and the period
ended 30 April 2017:

2018 2017
£    £   
T George
Balance outstanding at start of year (12,893 ) (16,603 )
Amounts advanced 5,103 4,003
Amounts repaid - (293 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (7,790 ) (12,893 )

M N Dobbie
Balance outstanding at start of year (12,893 ) (16,603 )
Amounts advanced 5,000 4,003
Amounts repaid - (293 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (7,893 ) (12,893 )

A Oliver
Balance outstanding at start of year (283 ) -
Amounts advanced - 54
Amounts repaid - (337 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (283 ) (283 )

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