So-Mini (Liverpool) Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15636186

		30 April 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		107,540

			107,540
CURRENT ASSETS
Debtors	5	155,528
Cash at bank and in hand		139,891

		295,419
Creditors: Amounts Falling Due Within One Year	6	(455,274 )

NET CURRENT ASSETS (LIABILITIES)			(159,855 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(52,315 )

NET LIABILITIES			(52,315 )

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			(52,415 )

SHAREHOLDERS' FUNDS			(52,315)

For the period ending 30 April 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Rafakat Ali Director	Mr Samir Ali Director
08/01/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

So-Mini (Liverpool) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15636186 . The registered office is 45 Linthorpe Road, Middlesbrough, TS1 5BS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. 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	over 10 years
Plant & Machinery	over 5 years
Computer Equipment	over 3 years

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 11 April 2024	-	-	-	-
Additions	89,570	8,891	9,728	108,189

As at 30 April 2025	89,570	8,891	9,728	108,189

Depreciation
As at 11 April 2024	-	-	-	-
Provided during the period	-	-	649	649

As at 30 April 2025	-	-	649	649

Net Book Value
As at 30 April 2025	89,570	8,891	9,079	107,540

As at 11 April 2024	-	-	-	-

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So-Mini (Liverpool) Ltd

Notes to the Financial Statements (continued)

For the Period 11 April 2024 to 30 April 2025

5. Debtors

	30 April 2025
	£
Due within one year
Prepayments and accrued income	13,575
Other Debtors	96,223
VAT	45,730

	155,528

6. Creditors: Amounts Falling Due Within One Year

	30 April 2025
	£
Trade creditors	18,514
Intercompany Loan	401,663
Net wages	2,415
Accruals and deferred income	32,682

	455,274

7. Share Capital

	30 April 2025
	£
Allotted, Called up and fully paid	100

8. Other Commitments

Total financial commitments which are not included in the balance sheet amount to £360,000 relating to amounts payable under operating leases. In respect of operating leases with break clauses exercisable by the company, future minimum payments are taken up to the date of the break clause.

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