Symbios Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04316056

Symbios Solutions Limited

Filleted Unaudited Financial Statements

30 November 2025

Symbios Solutions Limited

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	6	16,792	19,755
Tangible assets	7	155,077	166,070
		---------	---------
		171,869	185,825

Current assets

Debtors	8	1,004,710	626,407
Investments	9	9,060	9,060
Cash at bank and in hand		1,021,434	1,286,914
		------------	------------
		2,035,204	1,922,381

Creditors: amounts falling due within one year	10	641,470		615,719
		------------		------------
Net current assets			1,393,734	1,306,662
			------------	------------
Total assets less current liabilities			1,565,603	1,492,487

Creditors: amounts falling due after more than one year	11		–	5,001

Provisions	33,091	36,312
	------------	------------
Net assets	1,532,512	1,451,174
	------------	------------

Capital and reserves

Called up share capital	2,772	2,772
Capital redemption reserve	308	308
Profit and loss account	1,529,432	1,448,094
	------------	------------
Shareholders funds	1,532,512	1,451,174
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Symbios Solutions Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 17 July 2026 , and are signed on behalf of the board by:

M S Montague Esq
Director

Company registration number: 04316056

Symbios Solutions Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1634 Parkway, Solent Business Park, Whiteley, Hampshire, PO15 7AH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Going concern

The financial statements have been assembled on the going concern basis. The company is complying to new requirements of the Online Safety Act around age-verification and its management believes whilst its income will reduce, the company will continue to trade albeit at a reduced level.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill	-	20% straight line
Intangible assets	-	15% reducing balance

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

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	50% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 22 (2024: 11 ).

5. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	125,989	56,640
Adjustments in respect of prior periods	( 1,566)	–
	---------	--------
Total current tax	124,423	56,640
	---------	--------

Deferred tax:

Origination and reversal of timing differences	( 3,221)	2,642
	---------	--------
Tax on profit	121,202	59,282
	---------	--------

6. Intangible assets

	Goodwill	Other intangible assets	Total
	£	£	£
Cost
At 1 December 2024 and 30 November 2025	613,531	293,786	907,317
	---------	---------	---------
Amortisation
At 1 December 2024	613,531	274,031	887,562
Charge for the year	–	2,963	2,963
	---------	---------	---------
At 30 November 2025	613,531	276,994	890,525
	---------	---------	---------
Carrying amount
At 30 November 2025	–	16,792	16,792
	---------	---------	---------
At 30 November 2024	–	19,755	19,755
	---------	---------	---------

7. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 December 2024	99,578	86,119	70,666	256,363
Additions	11,455	3,522	20,333	35,310
Disposals	–	–	( 21,767)	( 21,767)
	---------	--------	--------	---------
At 30 November 2025	111,033	89,641	69,232	269,906
	---------	--------	--------	---------
Depreciation
At 1 December 2024	25,349	12,918	52,026	90,293
Charge for the year	12,853	11,508	17,031	41,392
Disposals	–	–	( 16,856)	( 16,856)
	---------	--------	--------	---------
At 30 November 2025	38,202	24,426	52,201	114,829
	---------	--------	--------	---------
Carrying amount
At 30 November 2025	72,831	65,215	17,031	155,077
	---------	--------	--------	---------
At 30 November 2024	74,229	73,201	18,640	166,070
	---------	--------	--------	---------

8. Debtors

	2025	2024
	£	£
Trade debtors	549,669	35,914
Other debtors	455,041	590,493
	------------	---------
	1,004,710	626,407
	------------	---------

9. Investments

	2025	2024
	£	£
Other investments	9,060	9,060
	-------	-------

The company holds investments with a cost price of £167,107 (2024: £167,107). The investments are reflected in the accounts at their fair value at the balance sheet date. The valuation is carried out annually by M S Montague Esq , the director with reference to the open market.

10. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,000	10,000
Trade creditors	27,235	6,679
Corporation tax	125,989	–
Social security and other taxes	46,654	26,473
Other creditors	436,592	572,567
	---------	---------
	641,470	615,719
	---------	---------

11. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	5,001
	----	-------

12. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
M S Montague Esq	( 446)	( 16,799)	( 17,245)
Mrs K M Montague	( 446)	( 16,799)	( 17,245)
	----	--------	--------
	( 892)	( 33,598)	( 34,490)
	----	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
M S Montague Esq	( 968)	522	( 446)
Mrs K M Montague	( 968)	522	( 446)
	-------	-------	----
	( 1,936)	1,044	( 892)
	-------	-------	----