| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 12 JULY 2024 TO 30 SEPTEMBER 2025 |
| FOR |
| SPECIALIST SKILLS LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 12 JULY 2024 TO 30 SEPTEMBER 2025 |
| FOR |
| SPECIALIST SKILLS LTD |
| SPECIALIST SKILLS LTD (REGISTERED NUMBER: 15835350) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 12 JULY 2024 TO 30 SEPTEMBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Chartered Accountants' Report | 5 |
| SPECIALIST SKILLS LTD |
| COMPANY INFORMATION |
| FOR THE PERIOD 12 JULY 2024 TO 30 SEPTEMBER 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Chilworth Point |
| 1 Chilworth Road |
| Southampton |
| Hampshire |
| SO16 7JQ |
| SPECIALIST SKILLS LTD (REGISTERED NUMBER: 15835350) |
| BALANCE SHEET |
| 30 SEPTEMBER 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| The director acknowledges his 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 were approved by the director and authorised for issue on |
| SPECIALIST SKILLS LTD (REGISTERED NUMBER: 15835350) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 12 JULY 2024 TO 30 SEPTEMBER 2025 |
| 1. | STATUTORY INFORMATION |
| Specialist Skills Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| BASIS OF PREPARING THE FINANCIAL STATEMENTS |
| TURNOVER |
| Turnover is the amount derived from the development of residential property, stated net of VAT and charged as costs are incurred. |
| Revenue is recognised when the amount can be measured reliably and it is probable that the economic benefits associated with the transaction will flow to the entity. |
| TANGIBLE FIXED ASSETS |
| Plant and machinery | - |
| Computer equipment | - |
| TAXATION |
| Taxation for the period comprises current and deferred 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 or deferred 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. |
| DEFERRED TAX |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| SHORT TERM DEBTORS AND CREDITORS |
| Debtors and creditors receivable and payable within one year or upon demand are recorded at transaction price whether or not a rate of interest is charged on the balance. |
| Accrued income and expenditure is included at the best estimate of the amounts receivable or payable at the balance sheet date. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was NIL. |
| SPECIALIST SKILLS LTD (REGISTERED NUMBER: 15835350) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 12 JULY 2024 TO 30 SEPTEMBER 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and | Computer |
| machinery | equipment | Totals |
| £ | £ | £ |
| COST |
| Additions |
| At 30 September 2025 |
| DEPRECIATION |
| Charge for period |
| At 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| VAT |
| Accrued income |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade creditors |
| Tax |
| Directors' current accounts | 242,850 |
| Accrued expenses |
| 7. | CAPITAL COMMITMENTS |
| £ |
| Contracted but not provided for in the |
| financial statements |
| 8. | RELATED PARTY DISCLOSURES |
| During the period the director loaned the company £242,850, which remained owed to the director as at the period end. |
| No interest is being charged on the above amount and it is repayable on demand. |
| During the period income of £241,342 was accrued, in respect of a company under common control, which remained due as at the year end. |
| CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR |
| ON THE UNAUDITED FINANCIAL STATEMENTS OF |
| SPECIALIST SKILLS LTD |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Specialist Skills Ltd for the period ended 30 September 2025 which comprise the Income Statement, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the director of Specialist Skills Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Specialist Skills Ltd and state those matters that we have agreed to state to the director of Specialist Skills Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Specialist Skills Ltd and its director for our work or for this report. |
| It is your duty to ensure that Specialist Skills Ltd 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 Specialist Skills Ltd. You consider that Specialist Skills Ltd is exempt from the statutory audit requirement for the period. |
| We have not been instructed to carry out an audit or a review of the financial statements of Specialist Skills Ltd. 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. |
| Chartered Accountants |
| Chilworth Point |
| 1 Chilworth Road |
| Southampton |
| Hampshire |
| SO16 7JQ |
| Date: ............................................. |