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core:OtherReservesSubtotal 2024-02-29 SC498975 core:RetainedEarningsAccumulatedLosses 2024-02-29 SC498975 core:LandBuildings 2025-02-28 SC498975 core:PlantMachinery 2025-02-28 SC498975 core:Vehicles 2025-02-28 SC498975 core:FurnitureFittings 2025-02-28 SC498975 core:OfficeEquipment 2025-02-28 SC498975 core:NetGoodwill 2025-02-28 SC498975 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 SC498975 core:ListedExchangeTraded 2025-02-28 SC498975 core:UnlistedNon-exchangeTraded 2025-02-28 SC498975 core:LandBuildings 2024-02-29 SC498975 core:PlantMachinery 2024-02-29 SC498975 core:Vehicles 2024-02-29 SC498975 core:FurnitureFittings 2024-02-29 SC498975 core:OfficeEquipment 2024-02-29 SC498975 core:NetGoodwill 2024-02-29 SC498975 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 SC498975 core:ListedExchangeTraded 2024-02-29 SC498975 core:UnlistedNon-exchangeTraded 2024-02-29 SC498975 core:LandBuildings 2024-03-01 2025-02-28 SC498975 core:PlantMachinery 2024-03-01 2025-02-28 SC498975 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2025-02-28 SC498975 core:IntangibleAssetsOtherThanGoodwill 2024-03-01 2025-02-28 SC498975 dpl:GroupUndertakings 2024-03-01 2025-02-28 SC498975 dpl:ParticipatingInterests 2024-03-01 2025-02-28 SC498975 dpl:GroupUndertakings core:ListedExchangeTraded 2024-03-01 2025-02-28 SC498975 core:ListedExchangeTraded 2024-03-01 2025-02-28 SC498975 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 SC498975 core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 SC498975 dpl:CostSales 2023-03-01 2024-02-29 SC498975 dpl:DistributionCosts 2023-03-01 2024-02-29 SC498975 core:LandBuildings 2023-03-01 2024-02-29 SC498975 core:PlantMachinery 2023-03-01 2024-02-29 SC498975 core:Vehicles 2023-03-01 2024-02-29 SC498975 core:FurnitureFittings 2023-03-01 2024-02-29 SC498975 core:OfficeEquipment 2023-03-01 2024-02-29 SC498975 dpl:AdministrativeExpenses 2023-03-01 2024-02-29 SC498975 core:NetGoodwill 2023-03-01 2024-02-29 SC498975 core:IntangibleAssetsOtherThanGoodwill 2023-03-01 2024-02-29 SC498975 dpl:GroupUndertakings 2023-03-01 2024-02-29 SC498975 dpl:ParticipatingInterests 2023-03-01 2024-02-29 SC498975 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-01 2024-02-29 SC498975 core:ListedExchangeTraded 2023-03-01 2024-02-29 SC498975 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 SC498975 core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 SC498975 core:NetGoodwill 2025-02-28 SC498975 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 SC498975 core:LandBuildings 2025-02-28 SC498975 core:PlantMachinery 2025-02-28 SC498975 core:Vehicles 2025-02-28 SC498975 core:FurnitureFittings 2025-02-28 SC498975 core:OfficeEquipment 2025-02-28 SC498975 core:AfterOneYear 2025-02-28 SC498975 core:WithinOneYear 2025-02-28 SC498975 core:ListedExchangeTraded 2025-02-28 SC498975 core:UnlistedNon-exchangeTraded 2025-02-28 SC498975 core:ShareCapital 2025-02-28 SC498975 core:SharePremium 2025-02-28 SC498975 core:RevaluationReserve 2025-02-28 SC498975 core:OtherReservesSubtotal 2025-02-28 SC498975 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC498975 core:NetGoodwill 2024-02-29 SC498975 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 SC498975 core:LandBuildings 2024-02-29 SC498975 core:PlantMachinery 2024-02-29 SC498975 core:Vehicles 2024-02-29 SC498975 core:FurnitureFittings 2024-02-29 SC498975 core:OfficeEquipment 2024-02-29 SC498975 core:AfterOneYear 2024-02-29 SC498975 core:WithinOneYear 2024-02-29 SC498975 core:ListedExchangeTraded 2024-02-29 SC498975 core:UnlistedNon-exchangeTraded 2024-02-29 SC498975 core:ShareCapital 2024-02-29 SC498975 core:SharePremium 2024-02-29 SC498975 core:RevaluationReserve 2024-02-29 SC498975 core:OtherReservesSubtotal 2024-02-29 SC498975 core:RetainedEarningsAccumulatedLosses 2024-02-29 SC498975 core:NetGoodwill 2023-02-28 SC498975 core:IntangibleAssetsOtherThanGoodwill 2023-02-28 SC498975 core:LandBuildings 2023-02-28 SC498975 core:PlantMachinery 2023-02-28 SC498975 core:Vehicles 2023-02-28 SC498975 core:FurnitureFittings 2023-02-28 SC498975 core:OfficeEquipment 2023-02-28 SC498975 core:AfterOneYear 2023-02-28 SC498975 core:WithinOneYear 2023-02-28 SC498975 core:ListedExchangeTraded 2023-02-28 SC498975 core:UnlistedNon-exchangeTraded 2023-02-28 SC498975 core:ShareCapital 2023-02-28 SC498975 core:SharePremium 2023-02-28 SC498975 core:RevaluationReserve 2023-02-28 SC498975 core:OtherReservesSubtotal 2023-02-28 SC498975 core:RetainedEarningsAccumulatedLosses 2023-02-28 SC498975 core:AfterOneYear 2024-03-01 2025-02-28 SC498975 core:WithinOneYear 2024-03-01 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:CostValuation 2024-03-01 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-03-01 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-03-01 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-03-01 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:CostValuation 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 SC498975 core:Non-currentFinancialInstruments core:CostValuation 2024-02-29 SC498975 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-29 SC498975 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-29 SC498975 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-29 SC498975 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-29 SC498975 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-29 SC498975 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-29 SC498975 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-29 SC498975 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-29 SC498975 bus:Director1 2024-03-01 2025-02-28 SC498975 bus:Director2 2024-03-01 2025-02-28 SC498975 core:FurnitureFittingsToolsEquipment 2024-02-29 SC498975 core:FurnitureFittingsToolsEquipment 2024-03-01 2025-02-28 SC498975 core:FurnitureFittingsToolsEquipment 2025-02-28 SC498975 core:OtherMiscellaneousReserve 2024-02-29 SC498975 core:OtherMiscellaneousReserve 2025-02-28

GENERAL SOLUTIONS LTD

Registered Number
SC498975
(Scotland)

Unaudited Financial Statements for the Year ended
28 February 2025

GENERAL SOLUTIONS LTD
Company Information
for the year from 1 March 2024 to 28 February 2025

Directors | Xiaojun Chen
| Mrs Rongrong Zhou

Company Secretary | Mrs Rongrong Zhou

Registered Address | 28 Manse Road
| Cults
| Aberdeen

Registered Number | SC498975 (Scotland)

GENERAL SOLUTIONS LTD
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,563 |  |  |  | 2,865
Investment property | 4 |  |  | 330,000 |  |  |  | 330,000
|  |  |  | 331,563 |  |  |  | 332,865
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 1,309 |  |  |  | 1,284 |  |
Cash at bank and on hand |  | 8,105 |  |  |  | 45,746 |  |
|  | 9,414 |  |  |  | 47,030 |  |
Creditors amounts falling due within one year | 6 | (16,555) |  |  |  | (13,332) |  |
Net current assets (liabilities) |  |  |  | (7,141) |  |  |  | 33,698
Total assets less current liabilities |  |  |  | 324,422 |  |  |  | 366,563
Creditors amounts falling due after one year | 7 |  |  | (154,562) |  |  |  | (166,423)
Net assets |  |  |  | 169,860 |  |  |  | 200,140
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | (4,300) |  |  |  | (4,300)
Profit and loss account |  |  |  | 174,060 |  |  |  | 204,340
Shareholders' funds | 9 |  |  | 169,860 |  |  |  | 200,140

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 November 2025, and are signed on its behalf by:
Xiaojun Chen Director Registered Company No. SC498975

GENERAL SOLUTIONS LTD
Notes to the Financial Statements
for the year ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Fixtures and fittings | 5

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 March 24 | 8,762 |  | 8,762
| Disposals | (407) |  | (407)
| At 28 February 25 | 8,355 |  | 8,355
| Depreciation and impairment
| At 01 March 24 | 5,897 |  | 5,897
| Charge for year | 1,302 |  | 1,302
| On disposals | (407) |  | (407)
| At 28 February 25 | 6,792 |  | 6,792
| Net book value
| At 28 February 25 | 1,563 |  | 1,563
| At 29 February 24 | 2,865 |  | 2,865

4. | Investment property
--- | ---
| The investment property was revalued by the directors on 29 February 2024. The valuation at 28 February 2025 remains unchanged. The fair value represents the original cost of the property of £335,309 less subsequent revaluations of £5,309.

|  | £
| Fair value at 01 March 24 | 330,000
| At 28 February 25 | 330,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 585 |  | 548
| Prepayments and accrued income | 12 |  | 271
| Deferred tax asset, debtors | 712 |  | 465
| Total | 1,309 |  | 1,284

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,217 |  | -
| Bank borrowings and overdrafts | 11,939 |  | 11,150
| Taxation and social security | 100 |  | 100
| Other creditors | 1,327 |  | 327
| Accrued liabilities and deferred income | 1,972 |  | 1,755
| Total | 16,555 |  | 13,332

| Other creditors includes a loan from the directors which is interest free and repayable on demand.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 154,562 |  | 166,423
| Total | 154,562 |  | 166,423

8. | Secured creditors
--- | ---
| The bank loans are secured over the assets of the company.

9. | Fair value reserve
--- | ---

|  | £
| Fair value reserve at 01 March 24 | (4,300)
| At 28 February 25 | (4,300)

10. | Related party transactions
--- | ---
| The loan balance due to the directors amounted to £327 (2024: £327) at the year end.