Solent Blind & Curtain Company Ltd.

Registered number

03168373

Filleted Accounts

30 April 2025

Solent Blind & Curtain Company Ltd.
Registered number:		03168373
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		436,624			440,621

Current assets
Stocks		85,495			67,518
Debtors	4	106,320			174,793
Cash at bank and in hand		269,574			254,777
		461,389			497,088

Creditors: amounts falling due within one year	5	(118,818)			(133,280)

Net current assets			342,571			363,808

Total assets less current liabilities			779,195			804,429


Provisions for liabilities			-			(1,243)


Net assets			779,195			803,186

Capital and reserves
Called up share capital			10			10
Revaluation reserve	6		98,766			98,766
Profit and loss account			680,419			704,410

Shareholders' funds			779,195			803,186

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.




Mrs C Chaplin
Director
Approved by the board on 8 September 2025

Solent Blind & Curtain Company Ltd.
Notes to the Accounts
for the year ended 30 April 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 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:

	Land and buildings
	Plant and machinery etc			15% Reducing balance and various rates on cost

	Stocks
	Stocks 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					20		22
	including directors

3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2024	401,996		141,834		53,238		597,068
	Additions	-		5,600		-		5,600
	At 30 April 2025	401,996		147,434		53,238		602,668

	Depreciation
	At 1 May 2024	-		113,101		43,346		156,447
	Charge for the year	-		5,276		4,321		9,597
	At 30 April 2025	-		118,377		47,667		166,044

	Net book value
	At 30 April 2025	401,996		29,057		5,571		436,624
	At 30 April 2024	401,996		28,733		9,892		440,621


4	Debtors					2025		2024
£							£

	Trade debtors					77,693		135,278
	Deferred tax asset					3,831		-
	Other debtors					24,796		39,515
						106,320		174,793


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					36,228		62,043
	Taxation and social security costs					32,320		31,627
	Other creditors					50,270		39,610
						118,818		133,280


6	Revaluation reserve					2025		2024
£							£

	At 1 May 2024					98,766		-
	Gain on revaluation of land and buildings					-		97,454
	Deferred taxation arising on the revaluation of land and buildings					-		1,312

	At 30 April 2025					98,766		98,766


7	Other information

	Solent Blind & Curtain Company Ltd. is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 7
	Stanton Industrial Estate
	Mill Road Regent Park
	Southampton Hants
	SO15 4JA