Company registration number 04721337 (England and Wales)
ANGUILLA SOLUTIONS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
ANGUILLA SOLUTIONS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
ANGUILLA SOLUTIONS LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
117,070
60,008
Current assets
Stocks
272,116
268,262
Debtors
4
307,908
360,814
Cash at bank and in hand
202,003
189,766
782,027
818,842
Creditors: amounts falling due within one year
5
(263,160)
(281,533)
Net current assets
518,867
537,309
Total assets less current liabilities
635,937
597,317
Creditors: amounts falling due after more than one year
6
(50,041)
(8,327)
Provisions for liabilities
(21,786)
(6,556)
Net assets
564,110
582,434
Capital and reserves
Called up share capital
7
50,000
50,000
Profit and loss reserves
514,110
532,434
Total equity
564,110
582,434
ANGUILLA SOLUTIONS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 directors of the company have 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 17 February 2026 and are signed on its behalf by:
I G Wilkinson
A S Wilkinson
Director
Director
Company registration number 04721337 (England and Wales)
ANGUILLA SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Anguilla Solutions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Swan House, Greenbank Road, Eden Business Park, Penrith, CA11 9FB.

1.1
Basis of preparation

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
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Fixed assets are initially recorded at cost.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings Leasehold
Straight line over lease term (7 years)
Plant and machinery
10% - 25% straight line
Fixtures, fittings & equipment
10% straight line
Computer equipment
20% - 25% straight line
Motor vehicles
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ANGUILLA SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ANGUILLA SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred taxation is recognised in full respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the exception that deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

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

1.11
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

ANGUILLA SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 6 -
1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2025
2024
Number
Number
Total
8
8
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2024
38,406
177,503
215,909
Additions
-
0
77,765
77,765
Disposals
-
0
(26,350)
(26,350)
At 31 July 2025
38,406
228,918
267,324
Depreciation and impairment
At 1 August 2024
9,738
146,163
155,901
Depreciation charged in the year
6,301
14,402
20,703
Eliminated in respect of disposals
-
0
(26,350)
(26,350)
At 31 July 2025
16,039
134,215
150,254
Carrying amount
At 31 July 2025
22,367
94,703
117,070
At 31 July 2024
28,668
31,340
60,008
ANGUILLA SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
232,038
258,197
Corporation tax recoverable
18,556
18,556
Other debtors
57,314
84,061
307,908
360,814
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,327
10,000
Trade creditors
156,223
143,198
Taxation and social security
59,795
89,779
Other creditors
38,815
38,556
263,160
281,533
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
8,327
Other creditors
50,041
-
0
50,041
8,327

Hire purchase creditors are secured on the asset to which they relate.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
'A' Ordinary of £1 each
23,750
23,750
23,750
23,750
'B' Ordinary of £1 each
23,750
23,750
23,750
23,750
'C' Ordinary of £1 each
2,500
2,500
2,500
2,500
50,000
50,000
50,000
50,000

ANGUILLA SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
406,250
481,250
9
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Other related parties
-
5,000

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Key management personnel
24,036
24,338
10
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Directors Loan
2.25
24,338
127,280
1,668
(129,250)
24,036
24,338
127,280
1,668
(129,250)
24,036
2025-07-31 2024-08-01 false false false 24 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity I G Wilkinson A S Wilkinson A S Wilkinson 2026-02-17 04721337 2024-08-01 2025-07-31 04721337 2025-07-31 04721337 2024-07-31 04721337 core:LandBuildings 2025-07-31 04721337 core:OtherPropertyPlantEquipment 2025-07-31 04721337 core:LandBuildings 2024-07-31 04721337 core:OtherPropertyPlantEquipment 2024-07-31 04721337 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 04721337 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 04721337 core:Non-currentFinancialInstruments 2025-07-31 04721337 core:Non-currentFinancialInstruments 2024-07-31 04721337 core:CurrentFinancialInstruments 2025-07-31 04721337 core:CurrentFinancialInstruments 2024-07-31 04721337 core:ShareCapital 2025-07-31 04721337 core:ShareCapital 2024-07-31 04721337 core:RetainedEarningsAccumulatedLosses 2025-07-31 04721337 core:RetainedEarningsAccumulatedLosses 2024-07-31 04721337 core:ShareCapitalOrdinaryShareClass1 2025-07-31 04721337 core:ShareCapitalOrdinaryShareClass1 2024-07-31 04721337 core:ShareCapitalOrdinaryShareClass2 2025-07-31 04721337 core:ShareCapitalOrdinaryShareClass2 2024-07-31 04721337 core:ShareCapitalOrdinaryShareClass3 2025-07-31 04721337 core:ShareCapitalOrdinaryShareClass3 2024-07-31 04721337 core:ShareCapitalOrdinaryShares 2025-07-31 04721337 core:ShareCapitalOrdinaryShares 2024-07-31 04721337 bus:Director1 2024-08-01 2025-07-31 04721337 bus:Director2 2024-08-01 2025-07-31 04721337 core:LandBuildings core:LongLeaseholdAssets 2024-08-01 2025-07-31 04721337 core:PlantMachinery 2024-08-01 2025-07-31 04721337 core:FurnitureFittings 2024-08-01 2025-07-31 04721337 core:ComputerEquipment 2024-08-01 2025-07-31 04721337 core:MotorVehicles 2024-08-01 2025-07-31 04721337 2023-08-01 2024-07-31 04721337 core:LandBuildings 2024-07-31 04721337 core:OtherPropertyPlantEquipment 2024-07-31 04721337 2024-07-31 04721337 core:LandBuildings 2024-08-01 2025-07-31 04721337 core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 04721337 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 04721337 bus:OrdinaryShareClass2 2024-08-01 2025-07-31 04721337 bus:OrdinaryShareClass3 2024-08-01 2025-07-31 04721337 bus:OrdinaryShareClass1 2025-07-31 04721337 bus:OrdinaryShareClass1 2024-07-31 04721337 bus:OrdinaryShareClass2 2025-07-31 04721337 bus:OrdinaryShareClass2 2024-07-31 04721337 bus:OrdinaryShareClass3 2025-07-31 04721337 bus:OrdinaryShareClass3 2024-07-31 04721337 bus:AllOrdinaryShares 2025-07-31 04721337 bus:AllOrdinaryShares 2024-07-31 04721337 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04721337 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04721337 bus:FRS102 2024-08-01 2025-07-31 04721337 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 04721337 bus:CompanySecretary1 2024-08-01 2025-07-31 04721337 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP