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Registered number: SC671443
Transformation x Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: SC671443
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 533 273
533 273
CURRENT ASSETS
Debtors 5 2,858 18,563
Cash at bank and in hand 419 1,390
3,277 19,953
Creditors: Amounts Falling Due Within One Year 6 (15,658 ) (4,548 )
NET CURRENT ASSETS (LIABILITIES) (12,381 ) 15,405
TOTAL ASSETS LESS CURRENT LIABILITIES (11,848 ) 15,678
PROVISIONS FOR LIABILITIES
Deferred Taxation (101 ) -
NET (LIABILITIES)/ASSETS (11,949 ) 15,678
CAPITAL AND RESERVES
Called up share capital 7 50 100
Share premium account - 14,950
Capital redemption reserve 66 66
Profit and Loss Account (12,065 ) 562
SHAREHOLDERS' FUNDS (11,949) 15,678
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For the year ending 30 June 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr S C Keane
Director
Mrs G Monteith
Director
08/11/2023
The notes on pages 4 to 6 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Share Premium Capital Redemption Profit and Loss Account Total
£ £ £ £ £
As at 1 July 2021 116 - - 2,760 2,876
Profit for the year and total comprehensive income - - - 10,036 10,036
Dividends paid - - - (12,234) (12,234)
Arising on shares issued during the period 50 14,950 - - 15,000
Share capital reduction (66 ) - 66 - -
As at 30 June 2022 and 1 July 2022 100 14,950 66 562 15,678
Loss for the year and total comprehensive income - - - (12,627 ) (12,627)
Share capital reduction (50 ) (14,950 ) - - (15,000)
As at 30 June 2023 50 - 66 (12,065 ) (11,949)
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Notes to the Financial Statements
1. General Information
Transformation x Limited is a private company, limited by shares, incorporated in England & Wales, registered number SC671443 . The registered office is 0/1, 10 Woodlands Terrace, Glasgow, G3 6DD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The 2021 financial statements were prepared in accordance with FRS 105 Micro Entities due to the fact that no sales were generated during this period.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% straight line basis
2.5. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.
2.8. Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2022 408
Additions 589
As at 30 June 2023 997
Depreciation
As at 1 July 2022 135
Provided during the period 329
As at 30 June 2023 464
Net Book Value
As at 30 June 2023 533
As at 1 July 2022 273
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 3,444
Other debtors 2,858 15,119
2,858 18,563
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 121 3
Other creditors 15,067 375
Taxation and social security 470 4,170
15,658 4,548
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 50 100
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis
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