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Registered Number: 05309993
England and Wales

 

 

 

SODA ESTATES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2022

End date: 30 June 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Akhter's Limited Accountants and Business Advisors
30 June 2023



....................................................
Akhter's Limited Accountants and Business Advisors
Akhter House
64 Castle Boulevard
Nottingham
NG7 1FN
24 November 2023
1
 
 
Notes
 
2023
£
  2021
£
Fixed assets      
Tangible fixed assets 3 4,149,061    4,149,189 
Investments 4 12,060    12,062 
4,161,121    4,161,251 
Current assets      
Debtors 1,089,028    966,890 
Cash at bank and in hand 50,779    20,764 
1,139,807    987,654 
Creditors: amount falling due within one year (67,814)   (85,417)
Net current assets 1,071,993    902,237 
 
Total assets less current liabilities 5,233,114    5,063,488 
Creditors: amount falling due after more than one year (3,413,295)   (3,371,913)
Provisions for liabilities (198,630)   (198,630)
Net assets 1,621,189    1,492,945 
 

Capital and reserves
     
Called up share capital 5 101    101 
Reserves 6 849,828    849,828 
Profit and loss account 771,260    643,016 
Shareholder's funds 1,621,189    1,492,945 
 


For the period ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 24 November 2023 and were signed by:


-------------------------------
David So
Director
2
General Information
SODA Estates Ltd is a private company, limited by shares, registered in England and Wales, registration number 05309993, registration address 68a Carlton Road, Nottingham, NG3 2AP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 3 Years Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 3 (2021 : 3).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Investment properties   Total
  £   £   £
At 01 January 2022 6,263    4,148,204    4,154,467 
Additions 180      180 
Disposals    
At 30 June 2023 6,443    4,148,204    4,154,647 
Depreciation
At 01 January 2022 5,278      5,278 
Charge for period 308      308 
On disposals    
At 30 June 2023 5,586      5,586 
Net book values
Closing balance as at 30 June 2023 857    4,148,204    4,149,061 
Opening balance as at 01 January 2022 985    4,148,204    4,149,189 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 January 2022 12,062    12,062 
Additions  
Transfer to/from tangible fixed assets  
Disposals (2)   (2)
At 30 June 2023 12,060    12,060 

5.

Share Capital

Allotted, called up and fully paid
2023
£
  2021
£
101 Class A shares of £1.00 each 101    101 
101    101 

3