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Company Registration No. 12808978 (England and Wales)
South West Battery And Solar Ltd Unaudited accounts for the year ended 31 August 2023
South West Battery And Solar Ltd Unaudited accounts Contents
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South West Battery And Solar Ltd Company Information for the year ended 31 August 2023
Director
Steven Caine
Company Number
12808978 (England and Wales)
Registered Office
100 ST. MARGARETS ROAD PLYMOUTH DEVON PL7 4SB ENGLAND
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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South West Battery And Solar Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,439 
21,200 
Current assets
Inventories
5,500 
11,000 
Cash at bank and in hand
13,045 
11,537 
18,545 
22,537 
Creditors: amounts falling due within one year
(15,800)
(20,415)
Net current assets
2,745 
2,122 
Net assets
20,184 
23,322 
Capital and reserves
Called up share capital
11 
11 
Profit and loss account
20,173 
23,311 
Shareholders' funds
20,184 
23,322 
For the year ending 31 August 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 January 2024 and were signed on its behalf by
Steven Caine Director Company Registration No. 12808978
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South West Battery And Solar Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
South West Battery And Solar Ltd is a private company, limited by shares, registered in England and Wales, registration number 12808978. The registered office is 100 ST. MARGARETS ROAD, PLYMOUTH, DEVON, PL7 4SB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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South West Battery And Solar Ltd Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
26,500 
- 
26,500 
Additions
- 
715 
715 
At 31 August 2023
26,500 
715 
27,215 
Depreciation
At 1 September 2022
5,300 
- 
5,300 
Charge for the year
4,240 
236 
4,476 
At 31 August 2023
9,540 
236 
9,776 
Net book value
At 31 August 2023
16,960 
479 
17,439 
At 31 August 2022
21,200 
- 
21,200 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
152 
7 
Loans from directors
15,229 
19,989 
Accruals
419 
419 
15,800 
20,415 
6
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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