SORENSON DRYLINING LTD - Filleted accounts

Registered number

14085673

SORENSON DRYLINING LTD

Filleted Accounts

31 May 2026

SORENSON DRYLINING LTD
Registered number:		14085673
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		17,387			11,749

Current assets
Stocks		2,186			2,409
Debtors	4	40,726			37,772
Cash at bank and in hand		59,201			26,492
		102,113			66,673

Creditors: amounts falling due within one year	5	(27,743)			(16,534)

Net current assets			74,370			50,139

Net assets			91,757			61,888

Capital and reserves
Called up share capital			(100)			(100)
Profit and loss account			91,857			61,988

Shareholder's funds			91,757			61,888

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




ALFIE SORENSON
Director
Approved by the board on 22 June 2026

SORENSON DRYLINING LTD
Notes to the Accounts
for the year ended 31 May 2026


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 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 and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2025	1,973		25,492		27,465
	Additions	914		13,000		13,914
	At 31 May 2026	2,887		38,492		41,379

	Depreciation
	At 1 June 2025	931		14,785		15,716
	Charge for the year	577		7,699		8,276
	At 31 May 2026	1,508		22,484		23,992

	Net book value
	At 31 May 2026	1,379		16,008		17,387
	At 31 May 2025	1,042		10,707		11,749


4	Debtors			2026		2025
£					£

	Trade debtors			3,643		4,106
	Other debtors			2,272		2,590
	CIS Suffered			34,811		31,076
				40,726		37,772


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			1,750		1,000
	Taxation and social security costs			11,100		14,426
	Other creditors			14,893		1,108
				27,743		16,534


6	Controlling party

	The controlling interest is held by the director soley.


7	Other information

	SORENSON DRYLINING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Hamilton house
	4A The Avenue
	London
	England
	E4 9LD