Company registration number 10623090 (England and Wales)
SALINAE SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
SALINAE SERVICES LIMITED
COMPANY INFORMATION
Director
Mr I D Moore
Company number
10623090
Registered office
18 St. Peters Walk
Droitwich
WR9 8EU
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Barclays Bank Plc
54 High Street
Worcester
WR1 2QQ
SALINAE SERVICES LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
SALINAE SERVICES LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SALINAE SERVICES LIMITED FOR THE YEAR ENDED 28 FEBRUARY 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Salinae Services Limited for the year ended 28 February 2026 which comprise, the 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 at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Salinae Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Salinae Services Limited and state those matters that we have agreed to state to the b oard of d irectors of Salinae Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Salinae Services Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Salinae Services Limited 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 Salinae Services Limited. You consider that Salinae Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Salinae Services Limited. 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 f inancial statements.

Ormerod Rutter Limited
14 April 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
SALINAE SERVICES LIMITED
BALANCE SHEET
AS AT 28 FEBRUARY 2026
28 February 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,207
1,148
Investments
4
50,000
50,000
53,207
51,148
Current assets
Debtors
5
6,234
10,733
Cash at bank and in hand
346,907
396,937
353,141
407,670
Creditors: amounts falling due within one year
6
(17,080)
(48,000)
Net current assets
336,061
359,670
Total assets less current liabilities
389,268
410,818
Provisions for liabilities
7
(770)
(275)
Net assets
388,498
410,543
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
388,398
410,443
Total equity
388,498
410,543

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

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

The financial statements were approved and signed by the director and authorised for issue on 14 April 2026
Mr I D Moore
Director
Company registration number 10623090 (England and Wales)
SALINAE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
1
Accounting policies
Company information

Salinae Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 18 St. Peters Walk, Droitwich, WR9 8EU.

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 have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. 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 services provided in the normal course of business, and is shown net of VAT.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion and whe re the amount of revenue 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.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
Computer equipment
33% on cost

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.

1.4
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Transaction costs are expensed to profit or loss as incurred. Where fixed asset investments do not have an active market and it is not possible to estimate the fair value within a reasonable range, investments are carried at original cost, less impairment if required, until a reliable fair value becomes available.

1.5
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.

SALINAE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

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.

1.6
Employee benefits

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

1.7
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:

2026
2025
Number
Number
Total
1
1
SALINAE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Total
£
£
£
Cost
At 1 March 2025
107
2,466
2,573
Additions
31
3,332
3,363
Disposals
-
0
(1,133)
(1,133)
At 28 February 2026
138
4,665
4,803
Depreciation and impairment
At 1 March 2025
94
1,331
1,425
Depreciation charged in the year
16
1,288
1,304
Eliminated in respect of disposals
-
0
(1,133)
(1,133)
At 28 February 2026
110
1,486
1,596
Carrying amount
At 28 February 2026
28
3,179
3,207
At 28 February 2025
13
1,135
1,148
4
Fixed asset investments
2026
2025
£
£
Other investments other than loans
50,000
50,000
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
4,320
8,640
Prepayments and accrued income
1,914
2,093
6,234
10,733
6
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
8,567
35,020
Other taxation and social security
6,543
11,024
Accruals and deferred income
1,970
1,956
17,080
48,000
SALINAE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 6 -
7
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
770
275
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
9
Ultimate controlling party

The ultimate controlling party is Mr I D Moore.

2026-02-28 2025-03-01 false false false 14 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr I D Moore 10623090 2025-03-01 2026-02-28 10623090 bus:Director1 2025-03-01 2026-02-28 10623090 bus:RegisteredOffice 2025-03-01 2026-02-28 10623090 bus:Agent1 2025-03-01 2026-02-28 10623090 2026-02-28 10623090 2025-02-28 10623090 core:FurnitureFittings 2026-02-28 10623090 core:ComputerEquipment 2026-02-28 10623090 core:FurnitureFittings 2025-02-28 10623090 core:ComputerEquipment 2025-02-28 10623090 core:CurrentFinancialInstruments core:WithinOneYear 2026-02-28 10623090 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 10623090 core:CurrentFinancialInstruments 2026-02-28 10623090 core:CurrentFinancialInstruments 2025-02-28 10623090 core:ShareCapital 2026-02-28 10623090 core:ShareCapital 2025-02-28 10623090 core:RetainedEarningsAccumulatedLosses 2026-02-28 10623090 core:RetainedEarningsAccumulatedLosses 2025-02-28 10623090 core:ShareCapitalOrdinaryShareClass1 2026-02-28 10623090 core:ShareCapitalOrdinaryShareClass1 2025-02-28 10623090 core:FurnitureFittings 2025-03-01 2026-02-28 10623090 core:ComputerEquipment 2025-03-01 2026-02-28 10623090 2024-03-01 2025-02-28 10623090 core:FurnitureFittings 2025-02-28 10623090 core:ComputerEquipment 2025-02-28 10623090 2025-02-28 10623090 bus:OrdinaryShareClass1 2025-03-01 2026-02-28 10623090 bus:OrdinaryShareClass1 2026-02-28 10623090 bus:OrdinaryShareClass1 2025-02-28 10623090 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10623090 bus:FRS102 2025-03-01 2026-02-28 10623090 bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 10623090 bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10623090 bus:FullAccounts 2025-03-01 2026-02-28 xbrli:pure xbrli:shares iso4217:GBP