SOLUIS TECH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
Company registration number SC487754 (Scotland)
PAGES FOR FILING WITH REGISTRAR
SOLUIS TECH LIMITED
COMPANY INFORMATION
Director
Mr Martin McDonnell
Company number
SC487754
Registered office
Floor 4
20 South Frederick Street
Glasgow
G1 1HJ
Accountants
Dains
46 Bank Street
Kilmarnock
Ayrshire
KA1 1HA
Bankers
HSBC
2 Buchanan Street
Glasgow
G1 3LB
SOLUIS TECH LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
SOLUIS TECH LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
151,316
16,313
Cash at bank and in hand
11,144
88
162,460
16,401
Creditors: amounts falling due within one year
4
(290,347)
(187,991)
Net current liabilities
(127,887)
(171,590)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(127,987)
(171,690)
Total equity
(127,887)
(171,590)

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 February 2026 and are signed on its behalf by:
Mr Martin McDonnell
Director
Company registration number SC487754 (Scotland)
SOLUIS TECH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

Soluis Tech Limited is a private company limited by shares incorporated in Scotland. The registered office is Floor 4, 20 South Frederick Street, Glasgow, G1 1HJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the year end the company has a net deficit on the balance sheet of £127,877 (2024: £171,590). However the going concern basis of preparation is deemed appropriate as the parent company continues to support the business and has a significant loan balance advanced to the company of £137,564 (2024: £156,330) at 30 April 2025.

1.3
Turnover

Revenue comprises sales of specialised design services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of services is transferred to the customer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

SOLUIS TECH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
17
0
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
151,316
16,313
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
456
180
Taxation and social security
138,140
-
0
Other creditors
151,751
187,811
290,347
187,991
SOLUIS TECH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
5
Related party transactions

Included within 'other debtors' at 30 April 2025 are interest free loans of £131,316 (2024: £16,283) due to companies related by virtue of common control. These loans are repayable on demand.

Included within 'other creditors' at 30 April 2025 is an interest free loan of £137,564 (2024: £186,330) due to a company related by virtue of common control. This loan is repayable on demand.

6
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Directors Loan
-
-
20,000
20,000
-
20,000
20,000
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