SEMI-PERMEABLE SOLUTIONS LTD

	Registered number
	05250025

	SEMI-PERMEABLE SOLUTIONS LTD
	Unaudited Accounts
	for the year ended
	31 October 2025

	Retained Earnings	Share Capital	Other Reserves	Total
For the year ending 31 October 2024:
Balance brought forward	(78,679)	100	99,900	21,321
Profit for the period	(12,201)			(12,201)
Balance carried forward	(90,880)	100	99,900	9,120
For the year ending 31 October 2025:
Balance brought forward	(90,880)	100	99,900	9,120
Profit for the period	(123,659)			(123,659)
Transfers			130,000	130,000
Balance carried forward	(214,539)	100	229,900	15,461

SEMI-PERMEABLE SOLUTIONS LTD Balance Sheet as at 31 October 2025
	Notes		2025 £		2024 £
Fixed assets
Investments			193,961		316,427
			193,961		316,427

Current assets
Cash at bank and in hand		1,055		2,135
		1,055		2,135

Creditors: amounts falling due within one year		(178,575)		(308,594)

Net current assets / (liabilities)			(177,520)		(306,459)

Total assets less current liabilities			16,441		9,968

Provisions for liabilities			(0)		(0)

Accruals and deferred income			(980)		(848)

Total net assets (liabilities)			15,461		9,120

Capital and reserves
Called up share capital	3		100		100
Other reserves			229,900		99,900
Profit and loss account			(214,539)		(90,880)
Shareholders' funds			15,461		9,120

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Mr. L Purcell

Director

Approved by the board on 8 July 2026

Company Number: 05250025 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

61 Bridge Street
Kington
HR5 3DJ

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

	Investment property
	Investment property is included at fair value, with any gains recognised in the profit and loss account for the period in which they occurred. Deferred tax is recognised on these gains at the rate expected to apply when the property is sold.

	Foreign currencies
	Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

Foreign currencies

Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

	Valuation information and policy
	Investments and loans are stated at historical cost, and this is also considered to be fair value in the opinion of the directors. Shares have been written off where their value is considered to be zero.

Employees
	2025	2024
Average number of employees during the period	0	0

Share capital
	2025	2024
	£	£
Allotted, called up and fully paid:
100 (2024: 100) Ordinary shares of £1.00 each	100	100

	100	100

4.	Other information
	A reserve was created to compensate for accumulated losses. This has been added to in the year, to capitalise some of the director's loan.