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Registration number: 10338378

So Fresh & So Clean UK Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2024

 

So Fresh & So Clean UK Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 9

 

So Fresh & So Clean UK Ltd

Company Information

Directors

Mrs Laura Jane Dent

Mr Neil Stephen Dent

Registered office

Nexus Business Centre
6 Darby Close
Cheney Manor Industrial Estate
Swindon
Wiltshire
SN2 2PN

Accountants

RiverView Portfolio Limited
1 Market Hill
Calne
Wiltshire
SN11 0BT

 

So Fresh & So Clean UK Ltd

(Registration number: 10338378)
Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

5

562

750

Tangible assets

6

20,675

868

 

21,237

1,618

Current assets

 

Debtors

7

26,825

18,360

Cash at bank and in hand

 

253

3,909

 

27,078

22,269

Creditors: Amounts falling due within one year

8

(21,575)

(10,192)

Net current assets

 

5,503

12,077

Total assets less current liabilities

 

26,740

13,695

Creditors: Amounts falling due after more than one year

8

(22,313)

(12,032)

Provisions for liabilities

(4,035)

(307)

Net assets

 

392

1,356

Capital and reserves

 

Called up share capital

2

2

Retained earnings

390

1,354

Shareholders' funds

 

392

1,356

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 22 October 2024 and signed on its behalf by:
 

 

So Fresh & So Clean UK Ltd

(Registration number: 10338378)
Balance Sheet as at 31 March 2024 (continued)

.........................................
Mrs Laura Jane Dent
Director

.........................................
Mr Neil Stephen Dent
Director

 

So Fresh & So Clean UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Nexus Business Centre
6 Darby Close
Cheney Manor Industrial Estate
Swindon
Wiltshire
SN2 2PN

These financial statements were authorised for issue by the Board on 22 October 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

So Fresh & So Clean UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024 (continued)

2

Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant & Machinery

25% Reducing Balance

Motor Vehicles

20% Reducing Balance

Website

25% Reducing Balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

So Fresh & So Clean UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024 (continued)

2

Accounting policies (continued)

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2023 - 4).

4

Profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

5,332

289

Amortisation expense

187

250

 

So Fresh & So Clean UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024 (continued)

5

Intangible assets

Other intangible assets
 £

Total
£

Cost or valuation

At 1 April 2023

1,000

1,000

At 31 March 2024

1,000

1,000

Amortisation

At 1 April 2023

250

250

Amortisation charge

188

188

At 31 March 2024

438

438

Carrying amount

At 31 March 2024

562

562

At 31 March 2023

750

750

6

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2023

3,343

-

3,343

Additions

1,745

23,395

25,140

At 31 March 2024

5,088

23,395

28,483

Depreciation

At 1 April 2023

2,475

-

2,475

Charge for the year

654

4,679

5,333

At 31 March 2024

3,129

4,679

7,808

Carrying amount

At 31 March 2024

1,959

18,716

20,675

At 31 March 2023

868

-

868

 

So Fresh & So Clean UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024 (continued)

7

Debtors

Current

2024
£

2023
£

Trade debtors

18,980

16,571

Prepayments

569

169

Other debtors

7,276

1,620

 

26,825

18,360

 

So Fresh & So Clean UK Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024 (continued)

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

9

7,093

-

Trade creditors

 

-

2,819

Taxation and social security

 

13,899

7,698

Accruals and deferred income

 

583

596

Other creditors

 

-

(921)

 

21,575

10,192

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

9

22,313

12,032

9

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

3,989

12,032

Other borrowings

18,324

-

22,313

12,032

Current loans and borrowings

2024
£

2023
£

Bank borrowings

3,400

-

Other borrowings

3,693

-

7,093

-