100+ Solutions Limited

	Page
Company Information	1
Directors' Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Notes to the Financial Statements	7—10

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Company No. 14755254

Directors' Report For The Year Ended 30 November 2025

Directors' Report

The directors present their report and the financial statements for the year ended 30 November 2025.

Directors

The directors who held office during the year were as follows:

G Lawrence
F Lawrence	Resigned	01/05/2025
S Partridge
J Thompson

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

G Lawrence Director	S Partridge Director
11th December 2025

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100+ Solutions Limited

Accountant's Report

For The Year Ended 30 November 2025

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of 100+ Solutions Limited for the year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of 100+ Solutions Limited for the year ended 30 November 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of 100+ Solutions Limited , as a body, in accordance with the terms of our engagement letter dated 12 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of 100+ Solutions Limited and state those matters that we have agreed to state to the directors of 100+ Solutions Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 100+ Solutions Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that 100+ 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 100+ Solutions Limited . You consider that 100+ Solutions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of 100+ 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.

11th December 2025

Malones Accounting Limited

30 Ipswich Gardens

Grantham

Lincolnshire

NG318SE

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100+ Solutions Limited

Profit and Loss Account

For The Year Ended 30 November 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		2,257,236	2,046,938
Cost of sales		(1,346,454 )	(1,347,035 )

GROSS PROFIT		910,782	699,903

Administrative expenses		(735,375 )	(721,003 )
Other operating income		595	8,694

OPERATING PROFIT/(LOSS)		176,002	(12,406 )
Loss on disposal of fixed assets		(5,221 )	-
Interest payable and similar charges		(35,907 )	(32,692 )

PROFIT/(LOSS) BEFORE TAXATION		134,874	(45,098 )
Tax on Profit/(loss)		(16,442 )	6,300

PROFIT/(LOSS) AFTER TAXATION BEING PROFIT/(LOSS) FOR THE FINANCIAL YEAR		118,432	(38,798 )

The notes on pages 7 to 10 form part of these financial statements.

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100+ Solutions Limited

Balance Sheet

As At 30 November 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		7,461		9,125
Tangible Assets	5		95,819		112,662

			103,280		121,787
CURRENT ASSETS
Stocks	6	8,323		8,323
Debtors	7	623,413		473,333
Cash at bank		35,715		17,254

		667,451		498,910
Creditors: Amounts Falling Due Within One Year	8	(658,769 )		(597,967 )

NET CURRENT ASSETS (LIABILITIES)			8,682		(99,057 )

TOTAL ASSETS LESS CURRENT LIABILITIES			111,962		22,730

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(3,900 )		(6,100 )

NET ASSETS			108,062		16,630

CAPITAL AND RESERVES
Called up share capital	11		1,575		1,575
Profit and Loss Account			106,487		15,055

SHAREHOLDERS' FUNDS			108,062		16,630

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100+ Solutions Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

G Lawrence Director	S Partridge Director
11th December 2025

The notes on pages 7 to 10 form part of these financial statements.

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100+ Solutions Limited

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

100+ Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14755254 . The registered office is 34 Charnwood Street, Derby, Derbyshire, DE1 2GU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receviable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition, is capitalised at cost and is written off in equal instalments over its estimated useful economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated losses.

Website and software expenditure is writted off to the profit and loss account in the year in which it is incurred, unless the directors are satisfied as to the technical, commercial and financial viability of the website improvements. In this situation, the expenditure is capitalised and amortised over the period during which the company is expected to benefit.

Website and software expenditure is being amortised evenly over the useful life of 3 years.

2.5. 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:

Leasehold	Straight line over 7 years
Plant & Machinery	20 - 25% on cost
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	10 - 25% on cost
Computer Equipment	25 - 33% on cost

2.6. 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.

2.7. 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.

...CONTINUED

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100+ Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.7. Taxation - continued

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.

2.8. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.9. Invoice discounting

The debts discounted are included within trade debtors with a financing limit relating to proceeds received from the invoice discounter included within creditors.

The interest element and other discount charges are recognised within the profit and loss account as they accrue.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 27 (2024: 27)

4. Intangible Assets

	Goodwill	Computer Software	Total
	£	£	£
Cost
As at 1 December 2024	5,000	7,554	12,554

As at 30 November 2025	5,000	7,554	12,554

Amortisation
As at 1 December 2024	792	2,637	3,429
Provided during the period	500	1,164	1,664

As at 30 November 2025	1,292	3,801	5,093

Net Book Value
As at 30 November 2025	3,708	3,753	7,461

As at 1 December 2024	4,208	4,917	9,125

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 December 2024	12,252	19,769	50,999	33,209
Additions	-	645	-	13,065
Disposals	-	-	(14,999 )	-

As at 30 November 2025	12,252	20,414	36,000	46,274

Depreciation
As at 1 December 2024	2,017	7,708	12,477	4,168

...CONTINUED

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100+ Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Provided during the period	2,852	4,901	8,051	6,169
Disposals	-	-	(4,778 )	-

As at 30 November 2025	4,869	12,609	15,750	10,337

Net Book Value
As at 30 November 2025	7,383	7,805	20,250	35,937

As at 1 December 2024	10,235	12,061	38,522	29,041


	Computer Equipment	Total
	£	£
Cost
As at 1 December 2024	31,274	147,503
Additions	13,523	27,233
Disposals	-	(14,999 )

As at 30 November 2025	44,797	159,737

Depreciation
As at 1 December 2024	8,471	34,841
Provided during the period	11,882	33,855
Disposals	-	(4,778 )

As at 30 November 2025	20,353	63,918

Net Book Value
As at 30 November 2025	24,444	95,819

As at 1 December 2024	22,803	112,662

6. Stocks

	2025	2024
	£	£
Stock	8,323	8,323

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	455,633	284,068
Amounts owed by group undertakings	14,580	28,275
Other debtors	143,304	151,094

	613,517	463,437
Due after more than one year
Other debtors	9,896	9,896

	623,413	473,333

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100+ Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	111,330	140,070
Advances under factoring arrangement	323,883	209,113
Other creditors	96,683	118,244
Taxation and social security	126,873	130,540

	658,769	597,967

9. Secured Creditors

The following secured debts are included within creditors:

Advances under factoring arrangement £323,883.

Factoring arrangements are secured against assets of the company.

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Accelerated capital allowances	3,900	6,100

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,575	1,575

12. Directors Advances, Credits and Guarantees

The directors maintain a loan account with the comapny. At the balance sheet date, the amounts owing from the directors is shown in the debtors note. The amounts are interest free and repayable upon demand.

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Glenn Lawrence	-	15,308	-	-	15,308
Mr Scott Partridge	-	394	-	-	394
Mr Jonathan Thompson	-	75	-	-	75

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