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frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 04779091
Simple Solutions (Telematics) Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04779091
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,859 4,705
2,859 4,705
CURRENT ASSETS
Stocks 5 29,161 39,404
Debtors 6 30,743 25,026
Cash at bank and in hand 195,944 254,235
255,848 318,665
Creditors: Amounts Falling Due Within One Year 7 (108,351 ) (120,143 )
NET CURRENT ASSETS (LIABILITIES) 147,497 198,522
TOTAL ASSETS LESS CURRENT LIABILITIES 150,356 203,227
Creditors: Amounts Falling Due After More Than One Year 8 (15,980 ) (30,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (158 ) (427 )
NET ASSETS 134,218 172,800
CAPITAL AND RESERVES
Called up share capital 9 145 145
Profit and Loss Account 134,073 172,655
SHAREHOLDERS' FUNDS 134,218 172,800
Page 1
Page 2
For the year ending 31 May 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 Colin Halligan
Director
Mrs Victoria Halligan
Director
16/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Simple Solutions (Telematics) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04779091 . The registered office is Unit 10 Kendal Business Park, Appleby Road, Kendal, Cumbria, LA9 6EW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regieme. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
At the date of the financial statements, the director continues to closely monitor the constantly changing risk of the global COVID-19 pandemic. The potential impact will depend on the length of the UK outbreak and whilst the company's activity levels have been minimal during the pandemic, the director has a reasonable expectation that the company can continue for the foreseeable future.
2.3. Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Revenure is recognised to the extent that the company has obtained the right to consideration through it performance.

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:
Fixtures & Fittings 15% Straight Line
Computer Equipment 25% Straight Line
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
2.5. Leases
Rentals payable under operating leases, including any lease incentives received, are charges to the profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representativie of the time pattern in which economic benefits from the leases asset are consumed.
2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling proce less costs to complete and sell.

At each reporting date, an assessment is made for impairment.
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2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include debtors andcash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting end date.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled.
2.8. 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.
2.9. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affect neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.11. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand.
2.12. Equity Instruments
Equity instruments issued by the company are recorded at the proceeds recieved, net of direct issue costs.
2.13. Foreign exchange
Transactions in currencies other than pounds sterlingh are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the profit and loss account for the period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 June 2022 39,505
Additions 2,069
Disposals (4,618 )
As at 31 May 2023 36,956
Depreciation
As at 1 June 2022 34,800
Provided during the period 2,542
Disposals (3,245 )
As at 31 May 2023 34,097
Net Book Value
As at 31 May 2023 2,859
As at 1 June 2022 4,705
5. Stocks
2023 2022
£ £
Finished goods 29,161 39,404
29,161 39,404
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 22,046 18,404
Amounts owed by participating interests - 545
Other debtors 8,697 6,077
30,743 25,026
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 79,481 21,594
Bank loans and overdrafts 10,000 10,000
Other creditors 4,636 64,797
Taxation and social security 14,234 23,752
108,351 120,143
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,980 30,000
15,980 30,000
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 145 145
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