Solid Rock Accountancy Limited


Acorah Software Products - Accounts Production 13.1.008 false true 1 June 2021 31 May 2022 31 May 2022 05452871 Mr Mansoor Yousuf Mrs Rachel Yousuf Mr Nathanael Yousuf iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05452871 2021-05-31 05452871 2022-05-31 05452871 2021-06-01 2022-05-31 05452871 frs-core:CurrentFinancialInstruments 2022-05-31 05452871 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 05452871 frs-core:Non-currentFinancialInstruments 2022-05-31 05452871 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 05452871 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 05452871 frs-core:CurrentFinancialInstruments 2022-05-31 05452871 frs-core:AfterOneYear 2021-06-01 2022-05-31 05452871 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 05452871 frs-core:BetweenOneFiveYears 2022-05-31 05452871 frs-core:ComputerEquipment 2022-05-31 05452871 frs-core:ComputerEquipment 2021-06-01 2022-05-31 05452871 frs-core:ComputerEquipment 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Registered number: 05452871
Solid Rock Accountancy Limited
Unaudited Financial Statements
For The Year Ended 31 May 2022
Solid Rock Accountancy Ltd

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05452871
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 45,917 47,830
Tangible Assets 4 269,102 253,631
Investments 5 100 -
315,119 301,461
CURRENT ASSETS
Debtors 6 32,020 33,725
Cash at bank and in hand 69,020 125,677
101,040 159,402
Creditors: Amounts Falling Due Within One Year 7 (249,135 ) (203,708 )
NET CURRENT ASSETS (LIABILITIES) (148,095 ) (44,306 )
TOTAL ASSETS LESS CURRENT LIABILITIES 167,024 257,155
Creditors: Amounts Falling Due After More Than One Year 8 (162,264 ) (191,816 )
NET ASSETS 4,760 65,339
CAPITAL AND RESERVES
Called up share capital 10 1,020 1,050
Profit and Loss Account 3,740 64,289
SHAREHOLDERS' FUNDS 4,760 65,339
Page 1
Page 2
For the year ending 31 May 2022 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nathanael Yousuf
Director
23/02/2023
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Plant & Machinery 15%
Motor Vehicles 25%
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 (2021: 6)
5 6
3. Intangible Assets
Goodwill
£
Cost
As at 1 June 2021 61,100
As at 31 May 2022 61,100
Amortisation
As at 1 June 2021 13,270
Provided during the period 1,913
As at 31 May 2022 15,183
Net Book Value
As at 31 May 2022 45,917
As at 1 June 2021 47,830
Page 4
Page 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 June 2021 228,721 59,849 12,050 300,620
Additions - 495 28,290 28,785
Disposals - - (12,050 ) (12,050 )
As at 31 May 2022 228,721 60,344 28,290 317,355
Depreciation
As at 1 June 2021 - 37,798 9,191 46,989
Provided during the period - 3,382 7,073 10,455
Disposals - - (9,191 ) (9,191 )
As at 31 May 2022 - 41,180 7,073 48,253
Net Book Value
As at 31 May 2022 228,721 19,164 21,217 269,102
As at 1 June 2021 228,721 22,051 2,859 253,631
5. Investments
Unlisted
£
Cost
As at 1 June 2021 -
Additions 100
As at 31 May 2022 100
Provision
As at 1 June 2021 -
As at 31 May 2022 -
Net Book Value
As at 31 May 2022 100
As at 1 June 2021 -
Page 5
Page 6
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 25,000 20,655
Other debtors 7,020 -
32,020 20,655
Due after more than one year
Other debtors - 13,070
- 13,070
32,020 33,725
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 4,347 -
Trade creditors 1,362 4,235
Corporation tax 22,135 33,404
Other taxes and social security 2,187 1,984
VAT 27,307 31,891
Deposits 169,500 114,962
Other creditors (3) 10,388 17,232
Share Creditor 11,909 -
249,135 203,708
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 20,600 -
Bank loans 94,156 105,243
CBILS Loan (Long term liabilities - creditors > 1 year) 45,370 55,000
Directors loan account 2,138 31,573
162,264 191,816
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9. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 4,347 -
Between one and five years 20,600 -
24,947 -
24,947 -
10. Share Capital
2022 2021
Allotted, Called up and fully paid 1,020 1,050
11. General Information
Solid Rock Accountancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05452871 . The registered office is Clarence House, 35 Clarence Street, Market Harborough, Leicestershire, LE16 7NE.
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