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Registered number: 05115495
Solar Tackle Limited
ABRIDGED Financial Statements
For The Year Ended 30 June 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Solar Tackle Limited For The Year Ended 30 June 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Solar Tackle Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Solar Tackle Limited , as a body, in accordance with the terms of our engagement letter dated 15 May 2018. Our work has been undertaken solely to prepare for your approval the accounts of Solar Tackle Limited and state those matters that we have agreed to state to the director of Solar Tackle Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Solar Tackle Limited and its director as a body for our work or for this report.
It is your duty to ensure that Solar Tackle Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Solar Tackle Limited . You consider that Solar Tackle Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Solar Tackle Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
16 September 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 05115495
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,810 7,452
Tangible Assets 5 67,475 65,449
73,285 72,901
CURRENT ASSETS
Stocks 853,967 1,102,274
Debtors 791,364 588,300
Cash at bank and in hand 617,254 809,753
2,262,585 2,500,327
Creditors: Amounts Falling Due Within One Year (3,181,480 ) (3,435,433 )
NET CURRENT ASSETS (LIABILITIES) (918,895 ) (935,106 )
TOTAL ASSETS LESS CURRENT LIABILITIES (845,610 ) (862,205 )
NET LIABILITIES (845,610 ) (862,205 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (845,611 ) (862,206 )
SHAREHOLDERS' FUNDS (845,610) (862,205)
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For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Liping Yuan
Director
16 September 2024
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Solar Tackle Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05115495 . The registered office is 70 East Hill, Dartford, England, DA1 1RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in Sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. 
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer (usually on dispatch of goods), the amount of revenue can be measured reliably. It is probable that the economic benefits associateed with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property are assets acquired separately from a business which are recognised at cost and subsequently measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised to the profit and loss account so as to write off the cost or valuation of assets less their residual values over the useful lives on the following bases:
Intellectual property 20% straight line basis
2.4. 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 basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 2 2
Sales, marketing and distribution 13 12
15 14
4. Intangible Assets
Total
£
Cost
As at 1 July 2023 32,437
Additions 297
As at 30 June 2024 32,734
Amortisation
As at 1 July 2023 24,985
Provided during the period 1,939
As at 30 June 2024 26,924
Net Book Value
As at 30 June 2024 5,810
As at 1 July 2023 7,452
5. Tangible Assets
Total
£
Cost
As at 1 July 2023 255,577
Additions 18,877
As at 30 June 2024 274,454
Depreciation
As at 1 July 2023 190,128
Provided during the period 16,851
As at 30 June 2024 206,979
Net Book Value
As at 30 June 2024 67,475
As at 1 July 2023 65,449
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6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary A shares of £ 1.00 each 1 1
7. 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 £1,806 (2023 - £2,164) were due to the fund. They are included in Other Creditors.
8. Related Party Transactions
The following amounts were outstanding at the reporting end date:
2024 £955,751 (2023 - £955,751)
Entities with control, joint control or significant influence over the company
9. Ultimate Controlling Party
The company's ultimate controlling party is Solar Outdoors Investment Limited, a company registered in China, by virtue of its' ownership of 100% of the issued share capital in the company.
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