Solstice Consultancy Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC677343

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,664		4,122

			7,664		4,122
CURRENT ASSETS
Stocks	5	46,500		-
Debtors	6	21,794		28,547
Cash at bank and in hand		1,596		4,417

		69,890		32,964
Creditors: Amounts Falling Due Within One Year	7	(77,279 )		(36,908 )

NET CURRENT ASSETS (LIABILITIES)			(7,389 )		(3,944 )

TOTAL ASSETS LESS CURRENT LIABILITIES			275		178

NET ASSETS			275		178

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			274		177

SHAREHOLDERS' FUNDS			275		178

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Solstice Consultancy Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Claire McQueen

Director

18/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Solstice Consultancy Limited is a private company, limited by shares, incorporated in Scotland, registered number SC677343 . The registered office is Dalgety Bay Business Centre, Sybrig House, Dalgety Bay, Fife, KY11 9JN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% Reducing balance

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Solstice Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 November 2024	7,274
Additions	5,458

As at 31 October 2025	12,732

Depreciation
As at 1 November 2024	3,152
Provided during the period	1,916

As at 31 October 2025	5,068

Net Book Value
As at 31 October 2025	7,664

As at 1 November 2024	4,122

5. Stocks

	2025	2024
	£	£
Work in progress	46,500	-

6. Debtors

	2025	2024
	£	£
Due within one year
Director's loan account	21,794	28,547

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	16,664	-
Corporation tax	38,724	35,738
Other creditors	20,722	-
Accruals and deferred income	1,169	1,170

	77,279	36,908

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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