ACCOUNTS - Final Accounts

Registered number: 08941312

SOLID BLOCK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

SOLID BLOCK LIMITED

CONTENTS

	Page
Accountants' report	1
Balance sheet	2 - 3
Notes to the financial statements	4 - 7

SOLID BLOCK LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SOLID BLOCK LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Solid Block Limited for the year ended 31 March 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm 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 https://www.icaew.com /regulation.

This report is made solely to the director of Solid Block Limited in accordance with the terms of our engagement letter dated 11 March 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Solid Block Limited and state those matters that we have agreed to state to the director of Solid Block Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Solid Block Limited and its director for our work or for this report.

It is your duty to ensure that Solid Block Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Solid Block Limited. You consider that Solid Block Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Solid Block 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 statutory financial statements.

MA Partners LLP

Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ

16 December 2025

Page 1

SOLID BLOCK LIMITED

REGISTERED NUMBER: 08941312

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible fixed assets			-		212
			-		212
Current assets
Debtors: amounts falling due within one year	5	11,311		5,394
Cash at bank and in hand		1,909		894
		13,220		6,288
Creditors: amounts falling due within one year	6	(8,966)		(5,625)
Net current assets			4,254		663
Total assets less current liabilities			4,254		875
Provisions for liabilities
Deferred tax		-		(41)
			-		(41)
Net assets			4,254		834

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		4,154	734
		4,254	834

Page 2

SOLID BLOCK LIMITED

REGISTERED NUMBER: 08941312

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 December 2025.

Mr S Roddis

Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

SOLID BLOCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

The Company is a private company incorporated in the United Kingdom and limited by shares. It is registered in England and Wales. The address of its registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ. The company's trading address is Norwich, Norfolk.

The company's principal activity is that of brand development services and related marketing material.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of discounts.

2.3

Pensions

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax.

Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date.

Current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

SOLID BLOCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

33%

straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 5

SOLID BLOCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 April 2024	18,973
	At 31 March 2025	18,973
	Depreciation
	At 1 April 2024	18,761
	Charge for the year on owned assets	212
	At 31 March 2025	18,973
	Net book value
	At 31 March 2025	-
	At 31 March 2024	212

Debtors

					2025	2022
					£	£


Trade debtors	11,311	5,394
	11,311	5,394

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other taxation and social security	1,327	462
Other creditors	6,167	3,751
Accruals and deferred income	1,472	1,412
	8,966	5,625

Page 6

SOLID BLOCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 Ordinary shares of £1.00 each	100	100

8.	Related party transactions
	As at 31 March 2025, the company owed £6,140 (2024 - £3,717) to the director. This loan is included in other creditors due within than one year in note 6 to the financial statements. The loan is repayable on demand and no interest was charged.

Page 7