SOT DEVELOPMENT SOLUTIONS LIMITED

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of SOT DEVELOPMENT SOLUTIONS LIMITED for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of SOT DEVELOPMENT SOLUTIONS LIMITED which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of SOT DEVELOPMENT SOLUTIONS LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of SOT DEVELOPMENT SOLUTIONS LIMITED and state those matters that we have agreed to state to the directors of SOT DEVELOPMENT SOLUTIONS LIMITED , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SOT DEVELOPMENT SOLUTIONS LIMITED and its directors as a body for our work or for this report.

It is your duty to ensure that SOT DEVELOPMENT SOLUTIONS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of SOT DEVELOPMENT SOLUTIONS LIMITED . You consider that SOT DEVELOPMENT SOLUTIONS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of SOT DEVELOPMENT SOLUTIONS LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

16th September 2025

The Curtis Partnership

1 Tape Street

Cheadle

Stoke On Trent

Staffordshire

ST10 1BB

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SOT DEVELOPMENT SOLUTIONS LIMITED

Statement of Financial Position

As At 31 March 2025

Statement of Financial Position

Registered number: 10244622

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	362,189		362,189
Debtors	5	293		614
Cash at bank and in hand		434		6

		362,916		362,809
Creditors: Amounts Falling Due Within One Year	6	(479,929 )		(453,130 )

NET CURRENT ASSETS (LIABILITIES)			(117,013 )		(90,321 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(117,013 )		(90,321 )

Creditors: Amounts Falling Due After More Than One Year	7		-		(19,568 )

NET LIABILITIES			(117,013 )		(109,889 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			(117,113 )		(109,989 )

SHAREHOLDERS' FUNDS			(117,013)		(109,889)

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SOT DEVELOPMENT SOLUTIONS LIMITED

Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 Income Statement.

On behalf of the board

Mr Ian Anderson Director	Mr Jeffrey Poole Director
16th September 2025

The notes on pages 4 to 5 form part of these financial statements.

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SOT DEVELOPMENT SOLUTIONS LIMITED

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

SOT DEVELOPMENT SOLUTIONS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10244622 . The registered office is 1 Tape Street, Cheadle, Stoke On Trent, Staffordshire, ST10 1BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.4. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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SOT DEVELOPMENT SOLUTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Stocks

	2025	2024
	£	£
Stock	362,189	362,189

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	-	600
VAT	293	14

	293	614

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	2,862
Bank loans and overdrafts	18,626	5,000
Other loans	175,500	159,000
Other taxes and social security	566	1,046
Accruals and deferred income	2,038	2,015
Directors' loan accounts	283,199	283,207

	479,929	453,130

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	19,568

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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