Solja Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC433181

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		19,193		11,860

			19,193		11,860
CURRENT ASSETS
Debtors	5	1,297,708		475,120
Cash at bank and in hand		1,869,406		1,638,589

		3,167,114		2,113,709
Creditors: Amounts Falling Due Within One Year	6	(677,788 )		(541,288 )

NET CURRENT ASSETS (LIABILITIES)			2,489,326		1,572,421

TOTAL ASSETS LESS CURRENT LIABILITIES			2,508,519		1,584,281

Creditors: Amounts Falling Due After More Than One Year	7		-		137,771

NET ASSETS			2,508,519		1,722,052

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			2,508,517		1,722,050

SHAREHOLDERS' FUNDS			2,508,519		1,722,052

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Solja Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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 Charlie Davies

Director

24/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Solja Limited is a private company, limited by shares, incorporated in Scotland, registered number SC433181 . The registered office is 77 Montgemery Street, Edinburgh, EH7 5HZ.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	20% on cost
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	20% on cost
Computer Equipment	33% on cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Solja Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	19,561
Additions	16,595

As at 30 September 2025	36,156

Depreciation
As at 1 October 2024	7,701
Provided during the period	9,262

As at 30 September 2025	16,963

Net Book Value
As at 30 September 2025	19,193

As at 1 October 2024	11,860

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	389,518	308,103
Amounts owed by group undertakings	903,000	-
Other debtors	5,190	167,017

	1,297,708	475,120

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	335,046	191,457
Other creditors	47,843	24,339
Taxation and social security	294,899	325,492

	677,788	541,288

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	-	(137,771 )

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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