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5854349 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 5854349 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 5854349 1 2022-01-01 2022-12-31 5854349 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 5854349
Solutions 4 Office Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
AFC Accounting Services Ltd
6 Darwell Close
Robertsbridge
East Sussex
TN32 5NN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 5854349
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 120,523 495
120,523 495
CURRENT ASSETS
Stocks 5 12,667 2,581
Debtors 6 105,401 72,387
Cash at bank and in hand 352,645 379,119
470,713 454,087
Creditors: Amounts Falling Due Within One Year 7 (84,261 ) (140,768 )
NET CURRENT ASSETS (LIABILITIES) 386,452 313,319
TOTAL ASSETS LESS CURRENT LIABILITIES 506,975 313,814
NET ASSETS 506,975 313,814
CAPITAL AND RESERVES
Called up share capital 8 6 6
Profit and Loss Account 506,969 313,808
SHAREHOLDERS' FUNDS 506,975 313,814
Page 1
Page 2
For the year ending 31 December 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 Richard Thomson
Director
27/02/2024
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
Solutions 4 Office Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5854349 . The registered office is Solutions 4 House, 49 York Road, Bury St Edmunds, Suffolk, IP33 3EQ.
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:
Motor Vehicles 25% written down value
Computer Equipment 25% cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 3 (2022: 3)
3 3
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 - 9,541 9,541
Additions 124,187 3,955 128,142
As at 31 December 2023 124,187 13,496 137,683
Depreciation
As at 1 January 2023 - 9,046 9,046
Provided during the period 7,750 364 8,114
As at 31 December 2023 7,750 9,410 17,160
Net Book Value
As at 31 December 2023 116,437 4,086 120,523
As at 1 January 2023 - 495 495
5. Stocks
2023 2022
£ £
Stock & work in progress 12,667 2,581
12,667 2,581
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 105,334 72,387
Directors' loan accounts 67 -
105,401 72,387
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 65,415 41,856
Bank loans and overdrafts 5,153 2,177
Corporation tax (13,840 ) 32,896
Other taxes and social security 17,110 4,303
VAT 4,683 13,074
Accruals 3,690 43,134
Directors' loan accounts 2,050 3,328
84,261 140,768
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 6 6
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 5