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frs-countries:EnglandWales 2021-08-04 2022-08-31
Registered number: 13548366
Solaris Investments Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 13548366
31 August 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,868 2,893
Investments 5 50 50
3,918 2,943
CURRENT ASSETS
Debtors 6 100 23,200
Cash at bank and in hand 110,527 51,716
110,627 74,916
Creditors: Amounts Falling Due Within One Year 7 (27,366 ) (7,677 )
NET CURRENT ASSETS (LIABILITIES) 83,261 67,239
TOTAL ASSETS LESS CURRENT LIABILITIES 87,179 70,182
PROVISIONS FOR LIABILITIES
Deferred Taxation (967 ) (550 )
NET ASSETS 86,212 69,632
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 86,112 69,532
SHAREHOLDERS' FUNDS 86,212 69,632
Page 1
Page 2
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 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 Income Statement.
On behalf of the board
Mr N Coughlan
Director
14/01/2024
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
Solaris Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13548366 . The registered office is 28 Carver Road, London, SE24 9LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The directors have considered the prospect of the business for the next twelve months and beyond and have arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. 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:
Computer Equipment 25% Straight Line
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.6. Taxation
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor
the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates
to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxeslevied by the same tax authority.
2.7. Cash And Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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2.8. Critical Accounting Judgements And Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the year end.
2.9. Investments
Investments in listed and unlisted company shares whos market value can be reliably determined are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. For unlisted investments where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the period was as follows:
31 August 2023 31 August 2022
Office and administration 2 2
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 3,858
Additions 2,586
As at 31 August 2023 6,444
Depreciation
As at 1 September 2022 965
Provided during the period 1,611
As at 31 August 2023 2,576
Net Book Value
As at 31 August 2023 3,868
As at 1 September 2022 2,893
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Page 5
5. Investments
Unlisted
£
Cost
As at 1 September 2022 50
As at 31 August 2023 50
Provision
As at 1 September 2022 -
As at 31 August 2023 -
Net Book Value
As at 31 August 2023 50
As at 1 September 2022 50
6. Debtors
31 August 2023 31 August 2022
£ £
Due within one year
Trade debtors - 23,100
Other debtors 100 100
100 23,200
7. Creditors: Amounts Falling Due Within One Year
31 August 2023 31 August 2022
£ £
Corporation tax 27,221 2,024
VAT - 3,812
Other creditors - Trefoil Consulting Limited 50 1,650
Accruals and deferred income 95 191
27,366 7,677
8. Share Capital
31 August 2023 31 August 2022
£ £
Allotted, Called up and fully paid 100 100
The nominal value per share is £1 and as at the year end, there are 100 Ordinary shares in issue.
9. Related Party Transactions
The amounts owed to an associate company, Trefoil Consulting Limited, totalled £50 as at the year end, this is a current liability, interest free and repayable on demand.
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