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Registered number: 13313101
Solaris Exterior Cleaning Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13313101
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 118,605 149,211
118,605 149,211
CURRENT ASSETS
Debtors 5 56,974 16,758
Cash at bank and in hand 54,217 23,649
111,191 40,407
Creditors: Amounts Falling Due Within One Year 6 (114,955 ) (91,717 )
NET CURRENT ASSETS (LIABILITIES) (3,764 ) (51,310 )
TOTAL ASSETS LESS CURRENT LIABILITIES 114,841 97,901
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (15,097 ) (21,114 )
NET ASSETS 99,744 76,787
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 99,742 76,785
SHAREHOLDERS' FUNDS 99,744 76,787
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For the year ending 30 April 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 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 B R Miller
Director
Mr D Y Yankov
Director
20 November 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Solaris Exterior Cleaning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13313101 . The registered office is The Business Terrace, King Street , Maidstone , Kent, ME15 6AW.
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.
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. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 20% reducing balance
Computer Equipment 33% straight line
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 years 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.
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 assets reflect 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 May 2023 186,596
Additions 1,332
As at 30 April 2024 187,928
Depreciation
As at 1 May 2023 37,385
Provided during the period 31,938
As at 30 April 2024 69,323
Net Book Value
As at 30 April 2024 118,605
As at 1 May 2023 149,211
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 56,724 16,508
Other debtors 250 250
56,974 16,758
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,528 15,700
Other creditors 45,720 52,120
Taxation and social security 66,707 23,897
114,955 91,717
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 15,097 21,114
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8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2023 21,114 21,114
Utilised (6,017 ) (6,017)
Balance at 30 April 2024 15,097 15,097
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £165 (2023: £nil) were due to the fund. They are included in Other Creditors.
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