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2021-03-31 11831115 dpl-frs:Item4 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 11831115 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 11831115 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 11831115 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 11831115 dpl-frs:Item5 2021-04-01 2022-03-31 11831115 dpl-frs:Item5 2021-03-31 11831115 dpl-frs:Item5 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 11831115 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 11831115 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 11831115 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 11831115 dpl-frs:Item6 2021-04-01 2022-03-31 11831115 dpl-frs:Item6 2021-03-31 11831115 dpl-frs:Item6 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 11831115 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 11831115 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 11831115 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 11831115 dpl-frs:Item7 2021-04-01 2022-03-31 11831115 dpl-frs:Item7 2021-03-31 11831115 dpl-frs:Item7 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 11831115 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 11831115 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 11831115 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 11831115 dpl-frs:Item8 2021-04-01 2022-03-31 11831115 dpl-frs:Item8 2021-03-31 11831115 dpl-frs:Item8 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 11831115 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 11831115 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 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11831115 dpl-frs:Item11 2021-03-31 11831115 dpl-frs:Item11 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 11831115 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 11831115 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 11831115 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 11831115 dpl-frs:Item12 2021-04-01 2022-03-31 11831115 dpl-frs:Item12 2021-03-31 11831115 dpl-frs:Item12 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 11831115 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 11831115 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 11831115 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 11831115 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 11831115 1 2021-04-01 2022-03-31 11831115 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 11831115
Pace Infrastructure Solutions Ltd
Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11831115
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 87,675 76,567
Investments 5 62,450 -
150,125 76,567
CURRENT ASSETS
Debtors 6 2,498,339 1,405,744
Cash at bank and in hand 1,182,516 617,996
3,680,855 2,023,740
Creditors: Amounts Falling Due Within One Year 7 (1,464,537 ) (1,014,427 )
NET CURRENT ASSETS (LIABILITIES) 2,216,318 1,009,313
TOTAL ASSETS LESS CURRENT LIABILITIES 2,366,443 1,085,880
Creditors: Amounts Falling Due After More Than One Year 8 (57,456 ) (50,463 )
NET ASSETS 2,308,987 1,035,417
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 2,308,985 1,035,415
SHAREHOLDERS' FUNDS 2,308,987 1,035,417
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For the year ending 31 March 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 Damien Kilcoyne
Director
22/12/2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Pace Infrastructure Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11831115 . The registered office is 223 London Road, Hailsham, BN27 3AP.
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:
Plant & Machinery 20% Straight Line Method
Motor Vehicles 15% Straight Line Method
Computer Equipment 20% Straight Line Method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
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2.6. 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: 18 (2022: 20)
18 20
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2022 1,055 83,544 9,587 94,186
Additions - 32,500 3,098 35,598
Disposals - (12,774 ) - (12,774 )
As at 31 March 2023 1,055 103,270 12,685 117,010
Depreciation
As at 1 April 2022 450 15,234 1,935 17,619
Provided during the period 211 12,240 2,205 14,656
Disposals - (2,940 ) - (2,940 )
As at 31 March 2023 661 24,534 4,140 29,335
Net Book Value
As at 31 March 2023 394 78,736 8,545 87,675
As at 1 April 2022 605 68,310 7,652 76,567
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5. Investments
Other
£
Cost
As at 1 April 2022 -
Additions 62,450
As at 31 March 2023 62,450
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 62,450
As at 1 April 2022 -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,350,620 877,103
Prepayments and accrued income 282,546 522,336
Other debtors 9,781 5,555
Amounts owed by group undertakings 855,392 750
2,498,339 1,405,744
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 9,303 7,323
Trade creditors 119,361 162,448
Bank loans and overdrafts 10,000 10,648
Corporation tax 321,872 157,528
Other taxes and social security 45,089 31,028
VAT 207,236 135,991
Other creditors 25,883 3
Accruals and deferred income 165,482 358,028
Directors' loan accounts 157,196 151,430
Amounts owed to group undertakings 403,115 -
1,464,537 1,014,427
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 34,246 18,206
Bank loans 23,210 32,257
57,456 50,463
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9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,303 7,323
Later than one year and not later than five years 34,246 18,206
43,549 25,529
43,549 25,529
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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