Company No: 15994152 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mrs N Hussain (Appointed 02 October 2024)

REGISTERED OFFICE	C/O Pm+M New Century House
	Greenbank Technology Park
	Challenge Way
	Blackburn
	BB1 5QB
	United Kingdom

COMPANY NUMBER

15994152 (England and Wales)

CHARTERED ACCOUNTANTS	PM+M Solutions for Business LLP
	New Century House
	Greenbank Technology Park
	Challenge Way
	Blackburn
	BB1 5QB

	Note	31.10.2025
		£
Fixed assets
Tangible assets	3	2,629
		2,629
Current assets
Debtors	4	17,741
Cash at bank and in hand		17,239
		34,980
Creditors: amounts falling due within one year	5	( 25,235)
Net current assets		9,745
Total assets less current liabilities		12,374
Provision for liabilities	6	( 487)
Net assets		11,887
Capital and reserves
Called-up share capital	7	100
Profit and loss account		11,787
Total shareholder's funds		11,887

For the financial period ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of EIA Solutions Ltd (registered number: 15994152) were approved and authorised for issue by the Director on 30 April 2026. They were signed on its behalf by:

Mrs N Hussain Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

EIA Solutions Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Pm+M New Century House, Greenbank Technology Park, Challenge Way, Blackburn, BB1 5QB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

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 and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	Period from 02.10.2024 to 31.10.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 02 October 2024	0		0
Additions	2,929		2,929
At 31 October 2025	2,929		2,929
Accumulated depreciation
At 02 October 2024	0		0
Charge for the financial period	300		300
At 31 October 2025	300		300
Net book value
At 31 October 2025	2,629		2,629

4. Debtors

	31.10.2025
	£
Trade debtors	17,324
Other debtors	417
	17,741

5. Creditors: amounts falling due within one year

	31.10.2025
	£
Taxation and social security	19,518
Other creditors	5,717
	25,235

6. Deferred tax

	31.10.2025
	£
At the beginning of financial period	0
Charged to the Profit and Loss Account	( 487)
At the end of financial period	( 487)

7. Called-up share capital

	31.10.2025
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100