2022-09-012023-08-312023-08-31false07352331A POLITE SOLUTION 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A POLITE SOLUTION LIMITED

Registered Number
07352331
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

A POLITE SOLUTION LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

WINDROSS, Norris Edmond

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

07352331 (England and Wales)
A POLITE SOLUTION LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets34,5025,628
4,5025,628
Current assets
Debtors461,06737,980
Cash at bank and on hand142,639128,075
203,706166,055
Creditors amounts falling due within one year5(114,632)(78,262)
Net current assets (liabilities)89,07487,793
Total assets less current liabilities93,57693,421
Creditors amounts falling due after one year6(19,908)(29,923)
Provisions for liabilities8(855)(1,069)
Net assets72,81362,429
Capital and reserves
Called up share capital33
Profit and loss account72,81062,426
Shareholders' funds72,81362,429
The financial statements were approved and authorised for issue by the Director on 11 June 2024, and are signed on its behalf by:
WINDROSS, Norris Edmond
Director
Registered Company No. 07352331
A POLITE SOLUTION LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Office Equipment20
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 September 229533495,6656,967
At 31 August 239533495,6656,967
Depreciation and impairment
At 01 September 2280171,2421,339
Charge for year1,126--1,126
At 31 August 231,206171,2422,465
Net book value
At 31 August 23(253)3324,4234,502
At 31 August 228733324,4235,628
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables61,06731,311
Other debtors-6,669
Total61,06737,980
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-2,400
Bank borrowings and overdrafts10,0159,768
Taxation and social security67,35151,616
Other creditors35,16712,478
Accrued liabilities and deferred income2,0992,000
Total114,63278,262
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts19,90829,923
Total19,90829,923
7.Secured creditors
The bank loans are secured by the Government guarantee scheme for the bounce back loans.
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)8551,069
Total8551,069
9.Related party transactions
During the year wages of £9,096 (2022- 8,949) were paid to key managerial personnel. A dividend of £41,500 (2022- £10,000) was paid to the directors. At the balance sheet date the company owed £436 (2022- £6,668 owed from) to the directors, which is an interest free loan repaid within 9 months after the year end.