REGISTERED NUMBER: 03831333 (England and Wales)

SOHL LTD

Unaudited Financial Statements for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Sohl

SECRETARY:

Mrs K K Sohl

REGISTERED OFFICE:

Overwoods

Roman Road

Sutton Coldfield

West Midlands

B74 3AA

REGISTERED NUMBER:

03831333 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

46,037

52,698

Investments

5

155,200

155,200

Investment property

6

993,798

1,200,798

1,195,035

1,408,696

CURRENT ASSETS

Debtors

7

24,280

25,425

Cash at bank

170,130

66,837

194,410

92,262

CREDITORS

Amounts falling due within one year

8

504,847

483,740

NET CURRENT LIABILITIES

(310,437

)

(391,478

)

TOTAL ASSETS LESS CURRENT LIABILITIES

884,598

1,017,218

CREDITORS

Amounts falling due after more than one year

9

688,499

701,954

NET ASSETS

196,099

315,264

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

11

78,154

181,300

Retained earnings

117,845

133,864

SHAREHOLDERS' FUNDS

196,099

315,264

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 10 August 2026 and were signed by:

J Sohl - Director

1.	STATUTORY INFORMATION

Sohl 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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

70,699

37,690

6,040

114,429

DEPRECIATION

At 1 September 2024

27,278

28,413

6,040

61,731

Charge for year

4,342

2,319

-

6,661

At 31 August 2025

31,620

30,732

6,040

68,392

NET BOOK VALUE

At 31 August 2025

39,079

6,958

-

46,037

At 31 August 2024

43,421

9,277

-

52,698

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 September 2024

and 31 August 2025

155,200

NET BOOK VALUE

At 31 August 2025

155,200

At 31 August 2024

155,200

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

1,200,798

Disposals

(207,000

)

At 31 August 2025

993,798

NET BOOK VALUE

At 31 August 2025

993,798

At 31 August 2024

1,200,798

Fair value at 31 August 2025 is represented by:

£

Valuation in 2004

391,045

Valuation in 2007

39,829

Valuation in 2010

85,000

Valuation in 2013

(217,974

)

Valuation in 2017

(116,600

)

Cost

812,498

993,798

Investment properties were valued on an open market basis on 22 May 2014 by J Sohl, director.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,604

9,704

Other debtors

10,676

15,721

24,280

25,425

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

2,487

Trade creditors

22,446

26,043

Taxation and social security

94,863

62,683

Other creditors

387,538

392,527

504,847

483,740

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

688,499

701,954

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

688,499

692,006

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

688,499

704,441

Lloyds TSB Bank PLC has a fixed charge over commercial property owned by the company, along with a floating charge over all other assets of the company.

Paragon Mortgages Limited has a fixed charge over a freehold property owned by the company.

11.

RESERVES

Revaluation

reserve

£

At 1 September 2024

181,300

Transfer to profit and loss

(103,146

)

At 31 August 2025

78,154

12.	ULTIMATE CONTROLLING PARTY

The controlling party is J Sohl.