REGISTERED NUMBER: 05044722 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 September 2025

for

Sol Specialist Manufacture Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is J K Marshall.