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2021-03-01 2022-02-28 09421142 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 09421142 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 09421142 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 09421142 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 09421142 dpl-frs:Item8 2021-03-01 2022-02-28 09421142 dpl-frs:Item8 2021-02-28 09421142 dpl-frs:Item8 2022-02-28 09421142 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 09421142 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 09421142 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 09421142 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 09421142 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 09421142 dpl-frs:Item9 2021-03-01 2022-02-28 09421142 dpl-frs:Item9 2021-02-28 09421142 dpl-frs:Item9 2022-02-28 09421142 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 09421142 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 09421142 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 09421142 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2022-02-28 09421142 dpl-frs:Item12 2021-03-01 2022-02-28 09421142 dpl-frs:Item12 2021-02-28 09421142 dpl-frs:Item12 2022-02-28 09421142 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 09421142 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 09421142 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 09421142 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 09421142 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 09421142 1 2021-03-01 2022-02-28 09421142 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 09421142
UK Speeder Consulting Ltd
Financial Statements
For The Year Ended 28 February 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09421142
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 225,452 225,749
225,452 225,749
CURRENT ASSETS
Debtors 5 52,237 57,528
Cash at bank and in hand 16,750 5,607
68,987 63,135
Creditors: Amounts Falling Due Within One Year 6 (139,396 ) (105,623 )
NET CURRENT ASSETS (LIABILITIES) (70,409 ) (42,488 )
TOTAL ASSETS LESS CURRENT LIABILITIES 155,043 183,261
Creditors: Amounts Falling Due After More Than One Year 7 (83,368 ) (84,779 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3 ) (60 )
NET ASSETS 71,672 98,422
CAPITAL AND RESERVES
Called up share capital 8 2 2
Revaluation reserve 9 90,000 90,000
Profit and Loss Account (18,330 ) 8,420
SHAREHOLDERS' FUNDS 71,672 98,422
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Mingyi Zhai
Director
14/09/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
UK Speeder Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09421142 . The registered office is 3a Arthur House, Chorlton Street, Manchester, M1 3FH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:
Freehold no depreciation
Fixtures & Fittings 33% Straight Line Method
Computer Equipment 33% Straight Line Method
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 5)
3 5
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 225,435 1,815 6,816 234,066
As at 28 February 2023 225,435 1,815 6,816 234,066
Depreciation
As at 1 March 2022 - 1,600 6,717 8,317
Provided during the period - 200 97 297
As at 28 February 2023 - 1,800 6,814 8,614
Net Book Value
As at 28 February 2023 225,435 15 2 225,452
As at 1 March 2022 225,435 215 99 225,749
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 46,700 40,000
Inter-company 5,537 -
VAT - 17,528
52,237 57,528
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 11,500 11,500
Corporation tax 6,154 6,154
PAYE 24,256 18,336
VAT 399 -
Pension 425 95
Other creditors (1) 67,000 67,000
Accruals and deferred income 2,538 2,538
Director's loan account 27,124 -
139,396 105,623
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 83,368 84,779
83,368 84,779
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Reserves
Revaluation Reserve
£
As at 1 March 2022 90,000
As at 28 February 2023 90,000
Page 5