REGISTERED NUMBER: 13313242 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Simple Trade Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Ball

Mr A White

REGISTERED OFFICE:

13 Liverpool Road North

Maghull

Merseyside

L31 2HB

REGISTERED NUMBER:

13313242 (England and Wales)

ACCOUNTANTS:

McParland Williams Limited

13 Liverpool Road North

Maghull

Merseyside

L31 2HB

FIXED ASSETS

Intangible assets

4

871

1,024

Tangible assets

5

20,016

17,418

Investments

6

35,188

5,232

56,075

23,674

CURRENT ASSETS

Debtors

7

784,168

622,365

Cash at bank and in hand

17,047

35,884

801,215

658,249

CREDITORS

Amounts falling due within one year

8

745,416

564,029

NET CURRENT ASSETS

55,799

94,220

TOTAL ASSETS LESS CURRENT LIABILITIES

111,874

117,894

CREDITORS

Amounts falling due after more than one year

9

(67,280

)

(89,569

)

PROVISIONS FOR LIABILITIES

(8

)

(8

)

NET ASSETS

44,586

28,317

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

44,486

28,217

44,586

28,317

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

Mr A Ball - Director

Mr A White - Director

1.	STATUTORY INFORMATION

Simple Trade Solutions Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

and 30 April 2026

1,416

AMORTISATION

At 1 May 2025

392

Charge for year

153

At 30 April 2026

545

NET BOOK VALUE

At 30 April 2026

871

At 30 April 2025

1,024

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

27,654

Additions

10,666

At 30 April 2026

38,320

DEPRECIATION

At 1 May 2025

10,236

Charge for year

8,068

At 30 April 2026

18,304

NET BOOK VALUE

At 30 April 2026

20,016

At 30 April 2025

17,418

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2025

5,232

Additions

29,956

At 30 April 2026

35,188

NET BOOK VALUE

At 30 April 2026

35,188

At 30 April 2025

5,232

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

716,693

535,136

Amounts owed by participating interests

33,399

33,484

Other debtors

34,076

53,745

784,168

622,365

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

17,667

17,667

Hire purchase contracts

5,659

5,659

Trade creditors

501,937

378,838

Taxation and social security

151,426

117,337

Other creditors

68,727

44,528

745,416

564,029

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

63,306

80,972

Hire purchase contracts

3,974

8,597

67,280

89,569