REGISTERED NUMBER: 03285348 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Sorption Wheel Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Mr M S Rhodes

Mr J Arnold

Mr D Mellor

Registered office:

225 Market Street

Hyde

SK14 1HF

Registered number:

03285348 (England and Wales)

Accountants:

Graham Wood

48 Union Street

Hyde

Cheshire

SK14 1ND

Fixed assets

Tangible assets

4

131,869

165,128

Current assets

Stocks

27,587

67,587

Debtors

5

937,721

560,426

Cash at bank

923,832

309,211

1,889,140

937,224

Creditors

Amounts falling due within one year

6

819,508

285,557

Net current assets

1,069,632

651,667

Total assets less current liabilities

1,201,501

816,795

Capital and reserves

Called up share capital

7

204

204

Capital redemption reserve

100

100

Retained earnings

1,201,197

816,491

Shareholders' funds

1,201,501

816,795

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

Mr M S Rhodes - Director

1.	Statutory information

Sorption Wheel Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Plant and machinery

-

33% on cost and 25% on reducing balance

Cycle to work

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 11 (2024 - 9 ) .

4.	Tangible fixed assets

Improvements

to

Plant and

Cycle to

Motor

property

machinery

work

vehicles

Totals

£

£

£

£

£

Cost

At 1 January 2025

and 31 December 2025

143,613

144,941

2,250

50,939

341,743

Depreciation

At 1 January 2025

28,722

130,216

1,716

15,961

176,615

Charge for year

14,361

10,021

133

8,744

33,259

At 31 December 2025

43,083

140,237

1,849

24,705

209,874

Net book value

At 31 December 2025

100,530

4,704

401

26,234

131,869

At 31 December 2024

114,891

14,725

534

34,978

165,128

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

899,037

513,772

Other debtors

38,684

46,654

937,721

560,426

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

588,543

171,973

Taxation and social security

211,448

88,655

Other creditors

19,517

24,929

819,508

285,557

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1

200

200

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

1

Ordinary D

£1

1

1

1

Ordinary E

£1

1

1

204

204

8.	Other financial commitments

The total amount of financial commitments not included in the balance sheet is £130,105 (2024 £224,483).