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dpl-frs:CostSales dpl-frs:Item12 2022-07-31 10858445 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 10858445 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 10858445 1 2021-08-01 2022-07-31 10858445 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 10858445
Spark Welding Services (Commercial) Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Computerised Bookkeeping Services
1 Horsell Court
Stepgates
Chertsey
Surrey
KT16 8HY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10858445
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 709,892 414,885
709,892 414,885
CURRENT ASSETS
Debtors 5 87,938 158,296
Cash at bank and in hand 167,926 20,974
255,864 179,270
Creditors: Amounts Falling Due Within One Year 6 (294,200 ) (259,440 )
NET CURRENT ASSETS (LIABILITIES) (38,336 ) (80,170 )
TOTAL ASSETS LESS CURRENT LIABILITIES 671,556 334,715
Creditors: Amounts Falling Due After More Than One Year 7 (238,355 ) (103,585 )
NET ASSETS 433,201 231,130
CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves 144,354 144,354
Profit and Loss Account 288,747 86,676
SHAREHOLDERS' FUNDS 433,201 231,130
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 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 Grady Dunn
Director
Mr Steve Payne
Director
12/09/2023
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
Spark Welding Services (Commercial) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10858445 . The registered office is 1 Tyle Place Cottages , Clayhall Lane, Old Windsor, Windsor, SL4 2JH.
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 18
Motor Vehicles 18
Fixtures & Fittings 18
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: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2022 86,605 487,848 52,624 627,077
Additions - 475,274 - 475,274
As at 31 July 2023 86,605 963,122 52,624 1,102,351
Depreciation
As at 1 August 2022 47,883 136,276 28,033 212,192
Provided during the period 5,497 - 174,770 180,267
As at 31 July 2023 53,380 136,276 202,803 392,459
Net Book Value
As at 31 July 2023 33,225 826,846 (150,179 ) 709,892
As at 1 August 2022 38,722 351,572 24,591 414,885
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 87,938 158,296
87,938 158,296
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 159,736 83,755
Bank loans and overdrafts 30,000 10,000
Other loans - 41,793
Corporation tax 53,733 5,910
Other taxes and social security - 120
VAT 28,324 23,174
HP Liabilities 22,407 58,029
Accruals and deferred income - 36,659
294,200 259,440
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 20,000
Other loans 238,355 83,585
238,355 103,585
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5