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REGISTERED NUMBER: 05779051 (England and Wales)















Soltys Brewster Ecology Limited

Unaudited Financial Statements for the Year Ended 31 August 2023






Soltys Brewster Ecology Limited (Registered number: 05779051)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Soltys Brewster Ecology Limited

Company Information
for the Year Ended 31 August 2023







Directors: S Brewster
M M Watts





Registered office: 4 Stangate House
Stanwell Road
PENARTH
CF64 2AA





Registered number: 05779051 (England and Wales)





Accountants: Haines Watts Wales LLP
7 Neptune Court
Vanguard Way
Cardiff
CF24 5PJ

Soltys Brewster Ecology Limited (Registered number: 05779051)

Balance Sheet
31 August 2023

2023 2022
Notes £    £   
Fixed assets
Tangible assets 4 12,232 12,853

Current assets
Stocks 31,845 20,395
Debtors 5 109,948 126,257
Cash at bank and in hand 116,420 68,876
258,213 215,528
Creditors
Amounts falling due within one year 6 (144,745 ) (93,977 )
Net current assets 113,468 121,551
Total assets less current liabilities 125,700 134,404

Creditors
Amounts falling due after more than one year 7 (19,064 ) (29,099 )

Provisions for liabilities 8 (2,591 ) (2,716 )
Net assets 104,045 102,589

Capital and reserves
Called up share capital 9 726 726
Capital redemption reserve 10 363 363
Retained earnings 10 102,956 101,500
Shareholders' funds 104,045 102,589

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Soltys Brewster Ecology Limited (Registered number: 05779051)

Balance Sheet - continued
31 August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 February 2024 and were signed on its behalf by:





S Brewster - Director


Soltys Brewster Ecology Limited (Registered number: 05779051)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. Statutory information

Soltys Brewster Ecology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts chargeable, net of value added tax, in respect of the provision of environmental consultancy services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and Fittings- 15% on reducing balance
Computer Equipment- 15% on reducing balance


Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 8 (2022 - 7 ) .

Soltys Brewster Ecology Limited (Registered number: 05779051)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 September 2022 10,531 25,506 36,037
Additions - 1,364 1,364
At 31 August 2023 10,531 26,870 37,401
Depreciation
At 1 September 2022 8,288 14,896 23,184
Charge for year 338 1,647 1,985
At 31 August 2023 8,626 16,543 25,169
Net book value
At 31 August 2023 1,905 10,327 12,232
At 31 August 2022 2,243 10,610 12,853

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 106,224 122,427
Prepayments 3,724 3,830
109,948 126,257

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loans and overdrafts 10,035 9,788
Trade creditors 9,129 3,937
Tax 14,149 10,578
Social security and other taxes 4,785 4,251
VAT 33,895 23,905
Other creditors 3,030 1,876
Directors' current accounts 36,000 24,000
Accrued expenses 33,722 15,642
144,745 93,977

7. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loans - 2-5 years 19,064 29,099

8. Provisions for liabilities
2023 2022
£    £   
Deferred tax 2,591 2,716

Soltys Brewster Ecology Limited (Registered number: 05779051)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

8. Provisions for liabilities - continued

Deferred
tax
£   
Balance at 1 September 2022 2,716
Credit to Income Statement during year (125 )
Balance at 31 August 2023 2,591

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
36,334 Ordinary B shares 0.01 363 363
36,334 Ordinary C shares 0.01 363 363
726 726

10. Reserves
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 September 2022 101,500 363 101,863
Profit for the year 54,256 54,256
Dividends (52,800 ) (52,800 )
At 31 August 2023 102,956 363 103,319

11. Pension commitments

The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £13,021 (2022: £11,338). At the year end £3,795 (2022: £2,305) was due to the pension scheme.

12. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 August 2023 and 31 August 2022:

2023 2022
£    £   
S Brewster
Balance outstanding at start of year 12,000 25,000
Amounts advanced 18,000 20,400
Amounts repaid (12,000 ) (33,400 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 18,000 12,000

Soltys Brewster Ecology Limited (Registered number: 05779051)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

12. Directors' advances, credits and guarantees - continued

M M Watts
Balance outstanding at start of year 12,000 25,000
Amounts advanced 18,000 20,400
Amounts repaid (12,000 ) (33,400 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 18,000 12,000

13. Ultimate controlling party

The company is controlled by the directors who own 100% of the called up share capital.