REGISTERED NUMBER: 04352931 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 December 2025

for

Metal Solutions (SW) Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

49,005

48,201

Investments

5

232,136

211,031

281,141

259,232

CURRENT ASSETS

Stocks

10,221

20,729

Debtors

6

358,043

464,460

Cash at bank and in hand

64,860

80,626

433,124

565,815

CREDITORS

Amounts falling due within one year

7

77,166

130,679

NET CURRENT ASSETS

355,958

435,136

TOTAL ASSETS LESS CURRENT LIABILITIES

637,099

694,368

PROVISIONS FOR LIABILITIES

-

9,158

NET ASSETS

637,099

685,210

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

636,099

684,210

SHAREHOLDERS' FUNDS

637,099

685,210

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 15 July 2026 and were signed on its behalf by:

C F Kalas - Director

1.	STATUTORY INFORMATION

Metal Solutions (SW) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04352931

Registered office:

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7TL

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 as modified by the revaluation of certain assets.

Turnover

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

Turnover represents the value of service provided under contract to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the service provided to date as a proportion of total anticipated consideration.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance, 15% on reducing balance and 10% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Listed Investments are measured at fair value.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

237,885

Additions

13,338

At 31 December 2025

251,223

DEPRECIATION

At 1 January 2025

189,684

Charge for year

12,534

At 31 December 2025

202,218

NET BOOK VALUE

At 31 December 2025

49,005

At 31 December 2024

48,201

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

211,031

Additions

34,857

Disposals

(30,001

)

Revaluations

16,249

At 31 December 2025

232,136

NET BOOK VALUE

At 31 December 2025

232,136

At 31 December 2024

211,031

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2023

16,150

Valuation in 2024

30,067

Valuation in 2025

16,249

Cost

169,670

232,136

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

161,251

248,313

Other debtors

196,792

216,147

358,043

464,460

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

27,659

31,298

Taxation and social security

40,410

90,845

Other creditors

9,097

8,536

77,166

130,679

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

C F Kalas and R Kalas

Balance outstanding at start of year

134,295

153,014

Amounts advanced

120

905

Amounts repaid

(19,624

)

(19,624

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

114,791

134,295

The loan is interest free and repayable on demand.