REGISTERED NUMBER: 11082728 (England and Wales)

SOLAR COLLECTIVE LTD

PREVIOUSLY KNOWN AS

SOTR HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2023 TO 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D B Cunningham

A D Bratten

S D Mikelis

REGISTERED OFFICE:

The White House

Clifton Marine Parade

Gravesend

Kent

DA11 0DY

REGISTERED NUMBER:

11082728 (England and Wales)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Intangible assets

4

7,179

-

Tangible assets

5

159,481

-

Investments

6

-

2

166,660

2

CURRENT ASSETS

Debtors

7

52,782

100

Cash at bank

1,808

-

54,590

100

CREDITORS

Amounts falling due within one year

8

207,441

2

NET CURRENT (LIABILITIES)/ASSETS

(152,851

)

98

TOTAL ASSETS LESS CURRENT LIABILITIES

13,809

100

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

13,709

-

13,809

100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by:

D B Cunningham - Director

1.	STATUTORY INFORMATION

Solar Collective Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation. Amortisation is provided to write off the initial cost less residual value over 6 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Improvements to property - straight line over 6 years

Plant and machinery - straight line over 6 years

Fixtures and fittings - straight line over 6 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

8,000

At 31 December 2024

8,000

AMORTISATION

Charge for period

821

At 31 December 2024

821

NET BOOK VALUE

At 31 December 2024

7,179

5.	TANGIBLE FIXED ASSETS

Improvements

Plant and

to

machinery

property

etc

Totals

£

£

£

COST

Additions

40,054

137,654

177,708

At 31 December 2024

40,054

137,654

177,708

DEPRECIATION

Charge for period

4,108

14,119

18,227

At 31 December 2024

4,108

14,119

18,227

NET BOOK VALUE

At 31 December 2024

35,946

123,535

159,481

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2023

2

Disposals

(2

)

At 31 December 2024

-

NET BOOK VALUE

At 31 December 2024

-

At 30 November 2023

2

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

30.11.23

£

£

Trade debtors

15,227

-

Other debtors

37,555

-

Called up share capital not paid

-

100

52,782

100

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

30.11.23

£

£

Trade creditors

8,676

-

Directors' loan accounts

161,724

-

Taxation and social security

292

-

Other creditors

36,749

2

207,441

2

9.	RELATED PARTY DISCLOSURES