Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-31false2023-09-01falseNo description of principal activity88truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06993343 2023-09-01 2024-08-31 06993343 2022-09-01 2023-08-31 06993343 2024-08-31 06993343 2023-08-31 06993343 c:Director1 2023-09-01 2024-08-31 06993343 c:RegisteredOffice 2023-09-01 2024-08-31 06993343 d:OfficeEquipment 2023-09-01 2024-08-31 06993343 d:OfficeEquipment 2024-08-31 06993343 d:OfficeEquipment 2023-08-31 06993343 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 06993343 d:CurrentFinancialInstruments 2024-08-31 06993343 d:CurrentFinancialInstruments 2023-08-31 06993343 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 06993343 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 06993343 d:ShareCapital 2024-08-31 06993343 d:ShareCapital 2023-08-31 06993343 d:RetainedEarningsAccumulatedLosses 2024-08-31 06993343 d:RetainedEarningsAccumulatedLosses 2023-08-31 06993343 c:FRS102 2023-09-01 2024-08-31 06993343 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 06993343 c:FullAccounts 2023-09-01 2024-08-31 06993343 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 06993343 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 06993343







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024


SOMMERS WASTE SOLUTIONS LIMITED






































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SOMMERS WASTE SOLUTIONS LIMITED
 


 
COMPANY INFORMATION


Director
M R Sommers 




Registered number
06993343



Registered office
Suite B1 Park Centre

210 Butterfield

Luton

LU2 8DL




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


SOMMERS WASTE SOLUTIONS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


SOMMERS WASTE SOLUTIONS LIMITED
REGISTERED NUMBER:06993343



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,445
693

  
1,445
693

Current assets
  

Debtors: amounts falling due within one year
 5 
571,717
521,896

Cash at bank and in hand
  
629,679
563,749

  
1,201,396
1,085,645

Creditors: amounts falling due within one year
 6 
(540,559)
(534,455)

Net current assets
  
 
 
660,837
 
 
551,190

Total assets less current liabilities
  
662,282
551,883

  

Net assets
  
662,282
551,883


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
662,182
551,783

  
662,282
551,883


Page 1

 


SOMMERS WASTE SOLUTIONS LIMITED
REGISTERED NUMBER:06993343


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M R Sommers
Director

Date: 7 April 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


SOMMERS WASTE SOLUTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Sommers Waste Solutions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


SOMMERS WASTE SOLUTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2023 - 8).

Page 4

 


SOMMERS WASTE SOLUTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 September 2023
14,026


Additions
1,427



At 31 August 2024

15,453



Depreciation


At 1 September 2023
13,333


Charge for the year on owned assets
675



At 31 August 2024

14,008



Net book value



At 31 August 2024
1,445



At 31 August 2023
693


5.


Debtors

2024
2023
£
£


Trade debtors
506,543
461,463

Other debtors
65,174
60,433

571,717
521,896



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
444,503
447,054

Taxation and social security
91,735
82,059

Other creditors
4,321
5,342

540,559
534,455


Page 5

 


SOMMERS WASTE SOLUTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Related party transactions

At the balance sheet date the company owed £1,133 (2023: £1,139) to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan.

 
Page 6