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Registered number: 05883754
Strong Clad Limited
Financial Statements
For The Year Ended 31 July 2023
Abacus Accountancy
105 Courtyard Studios
Lakes Innovation Centre
Braintree
Essex
CM7 3AN
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05883754
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 64,145 19,597
64,145 19,597
CURRENT ASSETS
Debtors 5 78,233 28,200
Cash at bank and in hand 198,698 99,518
276,931 127,718
Creditors: Amounts Falling Due Within One Year 6 (71,473 ) (38,025 )
NET CURRENT ASSETS (LIABILITIES) 205,458 89,693
TOTAL ASSETS LESS CURRENT LIABILITIES 269,603 109,290
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,188 ) (3,723 )
NET ASSETS 257,415 105,567
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 257,414 105,566
SHAREHOLDERS' FUNDS 257,415 105,567
Page 1
Page 2
For the year ending 31 July 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 Grant Strong
Director
01/12/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Strong Clad Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05883754 . The registered office is 105 Courtyard Studios, Lakes Innovation Centre, Braintree, Essex, CM7 3AN.
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.
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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
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 year 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 asset reflects 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:
2023 2022
2 2
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2022 1,429 33,500 2,320 37,249
Additions - 65,931 - 65,931
As at 31 July 2023 1,429 99,431 2,320 103,180
Depreciation
As at 1 August 2022 1,276 14,656 1,720 17,652
Provided during the period 38 21,195 150 21,383
As at 31 July 2023 1,314 35,851 1,870 39,035
Net Book Value
As at 31 July 2023 115 63,580 450 64,145
As at 1 August 2022 153 18,844 600 19,597
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 72,413 27,450
Other debtors 5,820 750
78,233 28,200
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 239 501
Taxation and social security 71,234 37,524
71,473 38,025
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4