REGISTERED NUMBER: 12606317 (England and Wales)

Financial Statements

for the Year Ended 31 October 2025

for

Solar Calibre Doors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C P Lewis

G E Jones

REGISTERED OFFICE:

Common Road

Huthwaite

Sutton-In-Ashfield

NG17 6AD

REGISTERED NUMBER:

12606317 (England and Wales)

AUDITORS:

Wright Vigar Limited

Statutory Auditors

Chartered Accountants & Business Advisers

Alexandra House

43 Alexandra St

Nottingham

Nottinghamshire

NG5 1AY

FIXED ASSETS

Tangible assets

4

39,138

22,723

CURRENT ASSETS

Stocks

367,177

444,747

Debtors

5

674,220

556,986

Cash at bank

258,154

220,133

1,299,551

1,221,866

CREDITORS

Amounts falling due within one year

6

2,126,214

2,141,466

NET CURRENT LIABILITIES

(826,663

)

(919,600

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(787,525

)

(896,877

)

PROVISIONS FOR LIABILITIES

9,785

5,681

NET LIABILITIES

(797,310

)

(902,558

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(797,410

)

(902,658

)

(797,310

)

(902,558

)

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 Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

C P Lewis - Director

1.	STATUTORY INFORMATION

Solar Calibre Doors Ltd 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.

The financial statements are prepared in sterling, which is the functional currency of the entity, rounded to the nearest £.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements:

Stock valuations and recoverability of trading assets - these involve judgements as to pricing and the extent to which provisions are required to account for the risk of irrecoverability or obsolescence.

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

-

20% on cost

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

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

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Taxation

Taxation for the year 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 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.

Going concern

The financial statements have been prepared on a going concern basis. The directors have assessed the company’s ability to continue in operational existence for the foreseeable future, which is at least 12 months from the date of approval of the financial statements.

As part of this assessment, the directors have considered the company’s current financial position, cash flow forecasts, and available funding. Based on this review, the directors have a reasonable expectation that the company has adequate resources to continue in business and meet its liabilities as they fall due.

Accordingly, the financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 November 2024

166,425

Additions

41,269

Disposals

(115,238

)

At 31 October 2025

92,456

DEPRECIATION

At 1 November 2024

143,702

Charge for year

24,111

Eliminated on disposal

(114,495

)

At 31 October 2025

53,318

NET BOOK VALUE

At 31 October 2025

39,138

At 31 October 2024

22,723

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

542,083

474,417

Amounts owed by group undertakings

108,760

5,125

Other debtors

23,377

77,444

674,220

556,986

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

410,085

289,101

Amounts owed to group undertakings

1,556,314

1,780,796

Taxation and social security

96,084

13,029

Other creditors

63,731

58,540

2,126,214

2,141,466

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Steven Newman LLB BFP FCA (Senior Statutory Auditor)

for and on behalf of Wright Vigar Limited

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C P Lewis.

The immediate parent company is Solar Fabrications Holdings Limited, registered in the UK.

The ultimate parent company is Tenby Holdings Limited, registered in the UK.

The registered office of Solar Fabrications Holdings Limited is that of Solar Calibre Doors Limited.

The registered office of Tenby Holdings Limited is c/o Acuity Law Limited, 3 Assembly Square, Britannia Quay, Cardiff, CF10 4PL.

Tenby Holdings Limited prepares the only consolidated financial statements in the group which include the results of Solar Calibre Doors Limited. Copies of the consolidated financial statements are available from Companies House.