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Company Registration No. 7570960 (England and Wales)
Soil Moisture Sense Ltd Unaudited accounts for the year ended 31 May 2024
Soil Moisture Sense Ltd Unaudited accounts Contents
Page
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Soil Moisture Sense Ltd Company Information for the year ended 31 May 2024
Director
Peter John White
Company Number
7570960 (England and Wales)
Registered Office
CLOVERLEA NUTTERY LANE ALDRINGHAM LEISTON SUFFOLK IP16 4QW
Accountants
MBS Accountancy Services Ltd Garden House, 11 Judith Avenue Knodishall SAXMUNDHAM Suffolk IP17 1UY
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Soil Moisture Sense Ltd Accountants' report
Accountants' report to the director of Soil Moisture Sense Ltd (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 May 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 May 2024. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
MBS Accountancy Services Ltd Garden House, 11 Judith Avenue Knodishall SAXMUNDHAM Suffolk IP17 1UY 1 August 2024
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Soil Moisture Sense Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,085 
12,115 
Current assets
Inventories
195,000 
100,000 
Debtors
527,856 
597,432 
Cash at bank and in hand
141,307 
102,446 
864,163 
799,878 
Creditors: amounts falling due within one year
(57,552)
(52,788)
Net current assets
806,611 
747,090 
Net assets
815,696 
759,205 
Capital and reserves
Called up share capital
90 
90 
Profit and loss account
815,606 
759,115 
Shareholders' funds
815,696 
759,205 
For the year ending 31 May 2024 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 August 2024 and were signed on its behalf by
Peter John White Director Company Registration No. 7570960
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Soil Moisture Sense Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Soil Moisture Sense Ltd is a private company, limited by shares, registered in England and Wales, registration number 7570960. The registered office is CLOVERLEA NUTTERY LANE, ALDRINGHAM, LEISTON, SUFFOLK, IP16 4QW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on reducing balance
Computer equipment
25% on reducing balance
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
22,200 
10,499 
32,699 
At 31 May 2024
22,200 
10,499 
32,699 
Depreciation
At 1 June 2023
12,547 
8,037 
20,584 
Charge for the year
2,414 
616 
3,030 
At 31 May 2024
14,961 
8,653 
23,614 
Net book value
At 31 May 2024
7,239 
1,846 
9,085 
At 31 May 2023
9,653 
2,462 
12,115 
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Soil Moisture Sense Ltd Notes to the Accounts for the year ended 31 May 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
466,107 
597,429 
Accrued income and prepayments
61,745 
- 
Other debtors
4 
3 
527,856 
597,432 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(31,637)
7,251 
Trade creditors
52,482 
15,442 
Taxes and social security
34,593 
29,090 
Other creditors
1,688 
1,060 
Loans from directors
(1,274)
(1,555)
Accruals
1,700 
1,500 
57,552 
52,788 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
90 Ordinary shares of £1 each
90 
90 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Peter John White
During the year the company made interest-free loans to a director totallling £1,217 (2023 £1,338)
1,033 
1,274 
1,033 
1,274 
1,033 
1,274 
1,033 
1,274 
This loan was repaid on the 31st July 2024
9
Average number of employees
During the year the average number of employees was 12 (2023: 9).
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