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REGISTERED NUMBER: 05044722 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 September 2025

for

Sol Specialist Manufacture Limited

Sol Specialist Manufacture Limited (Registered number: 05044722)

Contents of the Financial Statements

for the period 1 April 2024 to 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Sol Specialist Manufacture Limited

Company Information

for the period 1 April 2024 to 30 September 2025

| DIRECTOR: | J K Marshall

| REGISTERED OFFICE: | Solutions House

| 101a West Dock Street

| Hull

| East Yorkshire

| HU3 4HH

| REGISTERED NUMBER: | 05044722 (England and Wales)

| ACCOUNTANTS: | Marshall & Co

| Chartered Accountants

| & Chartered Tax Advisers

| The Bloc

| Springfield Way

| Anlaby

| Kingston upon Hull

| East Yorkshire

| HU10 6RJ

Sol Specialist Manufacture Limited (Registered number: 05044722)

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,105 |  | 570,383 |  |

Investment property | 5 | 1,701,285 |  | - |  |

1,707,390 |  | 570,383 |  |

CURRENT ASSETS

Debtors | 6 | 3,609,105 |  | 4,256,326 |  |

Cash at bank and in hand | 101,724 |  | 1,259,194 |  |

3,710,829 |  | 5,515,520 |  |

CREDITORS

Amounts falling due within one year | 7 | 712,140 |  | 1,335,735 |  |

NET CURRENT ASSETS | 2,998,689 |  | 4,179,785 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,706,079 |  | 4,750,168 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (15,494 | ) |

PROVISIONS FOR LIABILITIES | (23,550 | ) | (49,795 | ) |

NET ASSETS | 4,682,529 |  | 4,684,879 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 70 |  |

Revaluation reserve | 9 | - |  | 97,459 |  |

Capital redemption reserve | 30 |  | 30 |  |

Retained earnings | 4,682,399 |  | 4,587,320 |  |

SHAREHOLDERS' FUNDS | 4,682,529 |  | 4,684,879 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Sol Specialist Manufacture Limited (Registered number: 05044722)

Balance Sheet - continued

30 September 2025

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 July 2026 and were signed by:

J K Marshall - Director

Sol Specialist Manufacture Limited (Registered number: 05044722)

Notes to the Financial Statements

for the period 1 April 2024 to 30 September 2025

1. | STATUTORY INFORMATION

| Sol Specialist Manufacture 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.

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.

| Plant and machinery etc | - | 25% on reducing balance and 20% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Sol Specialist Manufacture Limited (Registered number: 05044722)

Notes to the Financial Statements - continued

for the period 1 April 2024 to 30 September 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 13 (2024 - 21 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 425,000 |  | 368,359 |  | 96,441 |  | 156,511 |  | 1,046,311 |  |

| Disposals | - |  | (368,359 | ) | (91,700 | ) | (143,011 | ) | (603,070 | ) |

| Reclassification/transfer | (425,000 | ) | - |  | - |  | - |  | (425,000 | ) |

| At 30 September 2025 | - |  | - |  | 4,741 |  | 13,500 |  | 18,241 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 305,672 |  | 87,202 |  | 83,054 |  | 475,928 |  |

| Charge for period | - |  | - |  | 583 |  | 2,847 |  | 3,430 |  |

| Eliminated on disposal | - |  | (305,672 | ) | (84,403 | ) | (77,147 | ) | (467,222 | ) |

| At 30 September 2025 | - |  | - |  | 3,382 |  | 8,754 |  | 12,136 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | - |  | 1,359 |  | 4,746 |  | 6,105 |  |

| At 31 March 2024 | 425,000 |  | 62,687 |  | 9,239 |  | 73,457 |  | 570,383 |  |

| Within plant and machinery, assets held on hire purchase have a net book value of £nil (2024 - £41,204)

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 1,276,285 |  |

| Reclassification/transfer | 425,000 |  |

| At 30 September 2025 | 1,701,285 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,701,285 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 8,438 |  | 1,137,340 |  |

| Other debtors | 3,600,667 |  | 3,118,986 |  |

3,609,105 |  | 4,256,326 |  |

Sol Specialist Manufacture Limited (Registered number: 05044722)

Notes to the Financial Statements - continued

for the period 1 April 2024 to 30 September 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 7,709 |  |

| Trade creditors | 1,766 |  | 280,236 |  |

| Taxation and social security | 90,898 |  | 337,216 |  |

| Other creditors | 619,476 |  | 710,574 |  |

712,140 |  | 1,335,735 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 15,494 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 April 2024 | 97,459 |  |

| Transfer | (97,459 | ) |

| At 30 September 2025 | - |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 30 September 2025 and the year ended 31 March 2024:

2025 | 2024 |

£ | £ |

| J K Marshall

| Balance outstanding at start of period | 536,845 |  | 97,602 |  |

| Amounts advanced | 827,557 |  | 539,243 |  |

| Amounts repaid | (815,917 | ) | (100,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 548,485 |  | 536,845 |  |

| Interest has been charged by the company on this loan at 2.25%, there are no formal terms of repayment and no security has been given by the Director.

11. | RELATED PARTY DISCLOSURES

| The company rented assets from an associated company during the year for £nil (2024 - £250,000).

| At the year end a total of £2,745,172 (2024 - £1,908,008) was owed from associated companies, and £574,554 (2024 - £683,388) was owed to associated companies. These were non interest bearing and there were no formal terms of repayment.

Sol Specialist Manufacture Limited (Registered number: 05044722)

Notes to the Financial Statements - continued

for the period 1 April 2024 to 30 September 2025

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is J K Marshall.