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Company Registration No. 05090207 (England and Wales)
Utopian Services Limited Unaudited accounts for the year ended 30 September 2023
Utopian Services Limited Unaudited accounts Contents
Page
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Utopian Services Limited Company Information for the year ended 30 September 2023
Director
F Harrold
Company Number
05090207 (England and Wales)
Registered Office
3 Axis Court Swansea Vale Swansea SA7 0AJ Wales
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Utopian Services Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
33,435 
355,780 
Investments
10,000 
10,000 
43,435 
365,780 
Current assets
Debtors
150,298 
312,550 
Cash at bank and in hand
8,572 
889 
158,870 
313,439 
Creditors: amounts falling due within one year
(531,661)
(299,996)
Net current (liabilities)/assets
(372,791)
13,443 
Total assets less current liabilities
(329,356)
379,223 
Creditors: amounts falling due after more than one year
(16,415)
(389,135)
Net liabilities
(345,771)
(9,912)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(345,772)
(9,913)
Shareholders' funds
(345,771)
(9,912)
For the year ending 30 September 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 April 2025 and were signed on its behalf by
F Harrold Director Company Registration No. 05090207
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Utopian Services Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Utopian Services Limited is a private company, limited by shares, registered in England and Wales, registration number 05090207. The registered office is 3 Axis Court, Swansea Vale, Swansea, SA7 0AJ, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
over 5 years
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investments
Investments in shares are included at fair value.
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Utopian Services Limited Notes to the Accounts for the year ended 30 September 2023
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2022
407,217 
Disposals
(347,777)
At 30 September 2023
59,440 
Depreciation
At 1 October 2022
51,437 
Charge for the year
11,145 
On disposals
(36,577)
At 30 September 2023
26,005 
Net book value
At 30 September 2023
33,435 
At 30 September 2022
355,780 
5
Investments
Other investments 
£ 
Valuation at 1 October 2022
10,000 
Valuation at 30 September 2023
10,000 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
150,298 
150,298 
Other debtors
- 
162,252 
150,298 
312,550 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
209,698 
41,597 
Trade creditors
149,073 
154,348 
Taxes and social security
10,975 
15,975 
Other creditors
161,015 
88,076 
Accruals
900 
- 
531,661 
299,996 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
16,415 
18,633 
Obligations under finance leases and hire purchase contracts
- 
370,502 
16,415 
389,135 
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Utopian Services Limited Notes to the Accounts for the year ended 30 September 2023
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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