Acorah Software Products - Accounts Production 15.0.600 false true true false 1 December 2022 31 December 2023 31 December 2023 14518550 Mr Martyn Tuffs Mr Simon Coulson Mr Benjamin Moore true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14518550 2022-11-30 14518550 2023-12-31 14518550 2022-12-01 2023-12-31 14518550 frs-core:CurrentFinancialInstruments 2023-12-31 14518550 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 14518550 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-12-31 14518550 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 14518550 frs-core:ShareCapital 2023-12-31 14518550 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 14518550 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-12-31 14518550 frs-bus:FilletedAccounts 2022-12-01 2023-12-31 14518550 frs-bus:SmallEntities 2022-12-01 2023-12-31 14518550 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-12-31 14518550 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-12-31 14518550 1 2022-12-01 2023-12-31 14518550 frs-bus:Director1 2022-12-01 2023-12-31 14518550 frs-bus:Director2 2022-12-01 2023-12-31 14518550 frs-bus:Director3 2022-12-01 2023-12-31 14518550 frs-countries:EnglandWales 2022-12-01 2023-12-31
Registered number: 14518550
Imai Solar Ltd
Unaudited Financial Statements
For the Period 1 December 2022 to 31 December 2023
Mendip Accounting Solutions Ltd
6 Hill Road
Clevedon
North Somerset
BS21 7NE
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors Mr Martyn Tuffs
Mr Simon Coulson
Mr Benjamin Moore
Company Number 14518550
Registered Office 30 Queen Square
Penthouse Office
Bristol
BS1 4ND
Accountants Mendip Accounting Solutions Ltd
6 Hill Road
Clevedon
North Somerset
BS21 7NE
Page 1
Page 2
Balance Sheet
Registered number: 14518550
31 December 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 192,719
192,719
Creditors: Amounts Falling Due Within One Year 5 (193,549 )
NET CURRENT ASSETS (LIABILITIES) (193,549 )
TOTAL ASSETS LESS CURRENT LIABILITIES (830 )
NET LIABILITIES (830 )
CAPITAL AND RESERVES
Called up share capital 6 10
Profit and Loss Account (840 )
SHAREHOLDERS' FUNDS (830)
For the period 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 Martyn Tuffs
Director
31/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Imai Solar Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14518550 . The registered office is 30 Queen Square, Penthouse Office, Bristol, BS1 4ND.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
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:
Assets under construction contain capitalised development expenditure, including interest costs on associated borrowings, incurred in bringing an asset to a usable state. If it is deemed no longer economically viable to develop an asset, the relevant capitalised costs would be written off. The gain or loss arising on the disposal of the asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.4 Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and
subsequently measured at cost less any accumulated impairment losses. The investments are assessed for
impairment at each reporting date and any impairment losses or reversals of impairment losses are
recognised immediately in profit or loss.
Assets Under Construction Not depreciated until in use
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Tangible Assets
Land & Property
Assets Under Construction
£
Cost
As at 1 December 2022 -
Additions 192,719
As at 31 December 2023 192,719
Net Book Value
As at 31 December 2023 192,719
As at 1 December 2022 -
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Group Undertakings 192,724
Other creditors 825
193,549
6. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 10
7. Ultimate Controlling Party
Parent company
The parent company is Aura Power Solar Ltd, a company incorporated in the United Kingdom. The registered office for Aura Power Solar Ltd is 30 Queen Square, Penthouse Office, Bristol, BS1 4ND. The ultimate controlling party is Aura Power Developments Ltd, a company incorporated in the United Kingdom. The registered office for Aura Power Developments Ltd is 30 Queen Square, Penthouse Office, Bristol, BS1 4ND.
Page 4