Registered number
09223449
Space Solutions (2014) Limited
Unaudited Filleted Accounts
31 March 2025
Space Solutions (2014) Limited
Registered number: 09223449
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 13,000 -
Investments 4 1,384,100 1,384,100
1,397,100 1,384,100
Current assets
Stocks 668,424 641,743
Debtors 5 232,442 526,715
Cash at bank and in hand 599 111,922
901,465 1,280,380
Creditors: amounts falling due within one year 6 (5,590) (324,252)
Net current assets 895,875 956,128
Net assets 2,292,975 2,340,228
Capital and reserves
Called up share capital 2,226,603 2,226,603
Profit and loss account 66,372 113,625
Shareholders' funds 2,292,975 2,340,228
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S R Allpass
Director
Approved by the board on 9 December 2025
Space Solutions (2014) Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover, which represents the value of property rental and other associated income receivable, is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Investments
Investments in property are measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is estimated by using valuation techniques known to the director, based on his professional experience as a chartered surveyor.
Stocks
Stocks and work in progress are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 17,000
At 31 March 2025 17,000
Depreciation
Charge for the year 4,000
At 31 March 2025 4,000
Net book value
At 31 March 2025 13,000
4 Investments
Other
investments
£
Cost
At 1 April 2024 1,384,100
At 31 March 2025 1,384,100
Historical cost
At 1 April 2024 1,636,301
At 31 March 2025 1,636,301
The company's investment properties were valued at their estimated open market values as at 31 March 2025 by the director, S R Allpass, based on his professional experience as a chartered surveyor.
5 Debtors 2025 2024
£ £
Trade debtors 120,573 99,797
Other debtors 111,869 426,918
232,442 526,715
6 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 1,461 2,634
Other creditors 4,129 321,618
5,590 324,252
7 Related party transactions
The company has made a loan of £109,000 (2024: £242,371) to London & West Limited, another company in which the director, S R Allpass, is interested as a director and shareholder. This loan is unsecured, interest free and with no fixed repayment date.
8 Controlling party
The ultimate controlling party is the director, S R Allpass.
9 Other information
Space Solutions (2014) Limited is a private company limited by shares and incorporated in England. Its registered office is:
2nd Floor, Nucleus House
2 Lower Mortlake Road
Richmond
TW9 2JA
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