REGISTERED NUMBER: 03366538 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

SUMMER SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J Summerfield

REGISTERED OFFICE:

Clarence Street Chambers

32 Clarence Street

Southend-on-Sea

Essex

SS1 1BD

BUSINESS ADDRESS:

33 Carlton Drive

Leigh-on-Sea

Essex

SS9 1DE

REGISTERED NUMBER:

03366538 (England and Wales)

ACCOUNTANTS:

A.R. Lee & Co.

Chartered Accountants

Clarence Street Chambers

32 Clarence Street

Southend-on-Sea

Essex

SS1 1BD

FIXED ASSETS

Tangible assets

4

-

3,828

CURRENT ASSETS

Debtors

5

6,173

7,257

Cash at bank

1,030

7,153

7,203

14,410

CREDITORS

Amounts falling due within one year

6

7,458

13,303

NET CURRENT (LIABILITIES)/ASSETS

(255

)

1,107

TOTAL ASSETS LESS CURRENT LIABILITIES

(255

)

4,935

PROVISIONS FOR LIABILITIES

-

727

NET (LIABILITIES)/ASSETS

(255

)

4,208

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(355

)

4,108

SHAREHOLDERS' FUNDS

(255

)

4,208

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

A J Summerfield - Director

1.	STATUTORY INFORMATION

Summer Systems 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

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax, as adjusted by the value of partially completed work at the beginning and end of the period.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

7,718

16,745

2,370

26,833

Disposals

(7,718

)

(16,745

)

(2,370

)

(26,833

)

At 31 March 2025

-

-

-

-

DEPRECIATION

At 1 April 2024

6,940

13,765

2,300

23,005

Eliminated on disposal

(6,940

)

(13,765

)

(2,300

)

(23,005

)

At 31 March 2025

-

-

-

-

NET BOOK VALUE

At 31 March 2025

-

-

-

-

At 31 March 2024

778

2,980

70

3,828

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

6,630

Other debtors

6,173

627

6,173

7,257

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

5,844

11,401

Other creditors

1,614

1,902

7,458

13,303

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

A J Summerfield

Balance outstanding at start of year

-

-

Amounts advanced

6,173

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,173

-

The loan was repaid in full on 12 December 2025.