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6161720 1 2021-08-01 2022-07-31 6161720 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 6161720
SCL Water Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Meadow Brook Accountancy
1, Duke Street
South Molton
Devon
EX36 3AL
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 6161720
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 267 356
Tangible Assets 5 8,045 9,310
8,312 9,666
CURRENT ASSETS
Stocks 6 27,850 33,408
Debtors 7 43,014 34,462
Cash at bank and in hand 105 13,681
70,969 81,551
Creditors: Amounts Falling Due Within One Year 8 (52,507 ) (57,057 )
NET CURRENT ASSETS (LIABILITIES) 18,462 24,494
TOTAL ASSETS LESS CURRENT LIABILITIES 26,774 34,160
Creditors: Amounts Falling Due After More Than One Year 9 (23,668 ) (35,783 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,609 ) (1,862 )
NET ASSETS/(LIABILITIES) 1,497 (3,485 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 1,397 (3,585 )
SHAREHOLDERS' FUNDS 1,497 (3,485)
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 her 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
Ms Deborah Appleby
Director
5th March 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
SCL Water Limited is a private company, limited by shares, incorporated in England & Wales, registered number 6161720 . The registered office is 2 Woodlands Enterprise Centre, Pathfields Business Park, South Molton, Devon, EX36 3BY.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are computer software. It is amortised to profit and loss account at 25% per year using the reducing balance method.
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:
Leasehold 10% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 20% reducing balance
Computer Equipment 10% and 25% reducing balance
2.5. 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.
2.6. 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 August 2022 2,000
As at 31 July 2023 2,000
Amortisation
As at 1 August 2022 1,644
Provided during the period 89
As at 31 July 2023 1,733
Net Book Value
As at 31 July 2023 267
As at 1 August 2022 356
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2022 616 3,095 24,464 28,175
Disposals - (465 ) - (465 )
As at 31 July 2023 616 2,630 24,464 27,710
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 August 2022 415 2,550 15,900 18,865
Provided during the period 62 110 983 1,155
Disposals - (355 ) - (355 )
As at 31 July 2023 477 2,305 16,883 19,665
Net Book Value
As at 31 July 2023 139 325 7,581 8,045
As at 1 August 2022 201 545 8,564 9,310
6. Stocks
2023 2022
£ £
Stock 27,850 33,408
27,850 33,408
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 30,201 20,719
Prepayments and accrued income 2,012 1,930
Other debtors 10,801 11,813
43,014 34,462
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 12,464 48,705
Bank loans and overdrafts 23,513 -
Other taxes and social security 290 240
Other creditors 8,000 7,000
Accruals and deferred income 8,240 1,112
52,507 57,057
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 22,667 30,667
Directors loan account 1,001 5,116
23,668 35,783
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5