Company registration number 10307088 (England and Wales)
SOL CAMPS INTERNATIONAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
SOL CAMPS INTERNATIONAL LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
SOL CAMPS INTERNATIONAL LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
4
100
174,561
Creditors: amounts falling due within one year
5
(427,274)
(180,416)
Net current liabilities
(427,174)
(5,855)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(427,274)
(5,955)
Total equity
(427,174)
(5,855)

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 15 September 2025 and are signed on its behalf by:
G Collier
Director
Company registration number 10307088 (England and Wales)
SOL CAMPS INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

Sol Camps International Limited is a private company limited by shares incorporated in England and Wales. The registered office is 24 Great Chapel Street, London, United Kingdom,, W1F 8FS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

The company is reporting a pre tax loss of £421,319 (net loss of £5,955 during the FY 2023) and reporting a net liabilities of £427,174. A s part of a worldwide Group, the Directors have considered going concern for the Company and in the Director’s opinion, there are reasonable grounds to believe that the Company will be able to pay its debts as and when they become due and payable. The Directors have necessary confirmation from the other group companies to support with working capital requirement as and when necessary. Further, the majority of the balance payable are within the group or connected companies and hence the request for repayment would be postponed if needed.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The company recognises revenue from the following major sources:

- Teaching services

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Teaching services

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are

provided in accordance with the stage of completion of the contract when all of the following

conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

SOL CAMPS INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -
1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.5
Retirement benefits
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
3
3

Majority of the wages and salaries reported in the financial statement are cross charges of staff used from other connected companies.

3
Taxation

The actual charge for the year can be reconciled to the expected credit for the year based on the profit or loss and the standard rate of tax as follows:

2024
2023
£
£
Loss before taxation
(421,319)
(5,955)
Expected tax credit based on the standard rate of corporation tax in the UK of 25.00% (2023: 19.00%)
(105,330)
(1,131)
Unutilised tax losses carried forward
97,470
1,131
Group relief
7,860
-
0
Taxation charge for the year
-
-
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
100
174,561
SOL CAMPS INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings
424,774
179,916
Other creditors
2,500
500
427,274
180,416
6
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and not fully paid
Ordinary shares of £1 each
100
100
100
100

The above ordinary share class is not paid up.

7
Related party transactions

Amount owed to group undertakings include balance of £424,774 payable to Homes Education Services Ltd a company registered in the UK.

8
Parent company

The immediate parent company is Holmes UK Holding Ltd, a company registered in the UK. The ultimate controlling party are the directors of the holding company who are also the directors of the company.

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