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

COMPANY REGISTRATION NUMBER: 06968920

Symmetry Solutions Limited

Filleted Unaudited Financial Statements

31 December 2025

Symmetry Solutions Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Symmetry Solutions Limited

Balance Sheet

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Intangible assets	5	201,083	328,083
Tangible assets	6	147,724	190,659
Investments	7	270,913	454,690
		---------	---------
		619,720	973,432

Current assets

Debtors	8	1,360,814	1,691,694
Cash at bank and in hand		525,231	376,007
		------------	------------
		1,886,045	2,067,701

Creditors: amounts falling due within one year	9	( 380,228)		( 758,936)
		------------		------------
Net current assets			1,505,817		1,308,765
			------------		------------
Total assets less current liabilities			2,125,537		2,282,197

Creditors: amounts falling due after more than one year	10	( 21,780)	–
		------------	------------
Net assets		2,103,757	2,282,197
		------------	------------

Symmetry Solutions Limited

Balance Sheet (continued)

31 December 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	300	300
Profit and loss account	2,103,457	2,281,897
	------------	------------
Shareholders funds	2,103,757	2,282,197
	------------	------------

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 profit and loss account has not been delivered.

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

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

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

Mr N J A Phillips

Director

Company registration number: 06968920

Symmetry Solutions Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

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 investments measured at fair value through profit or loss, and in sterling which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and 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, and 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:

	Business acquisitions	-	20% straight line

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.

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:

Plant and machinery	-	25% straight line
Motor vehicles	-	20% reducing balance

Investments

Listed investments meet the definition of basic financial instruments and are initially recognised at transaction price. Listed investments are subsequently measured at fair value with changes in fair value being recognised in profit or loss.

Other loans meet the definition of a financing transaction, and are initially recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other loans are subsequently measured at amortised cost.

All investments are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution pension plans

Contributions to defined contribution pension 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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 4 ).

5. Intangible assets

	Business acquisitions
	£
Cost
At 1 January 2025 and 31 December 2025	635,000
	---------
Amortisation
At 1 January 2025	306,917
Charge for the year	127,000
	---------
At 31 December 2025	433,917
	---------
Carrying amount
At 31 December 2025	201,083
	---------
At 31 December 2024	328,083
	---------

6. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2025	34,636	258,847	293,483
Additions	6,901	86,048	92,949
Disposals	–	( 149,822)	( 149,822)
	--------	---------	---------
At 31 December 2025	41,537	195,073	236,610
	--------	---------	---------
Depreciation
At 1 January 2025	20,893	81,931	102,824
Charge for the year	9,901	39,685	49,586
Disposals	–	( 63,524)	( 63,524)
	--------	---------	---------
At 31 December 2025	30,794	58,092	88,886
	--------	---------	---------
Carrying amount
At 31 December 2025	10,743	136,981	147,724
	--------	---------	---------
At 31 December 2024	13,743	176,916	190,659
	--------	---------	---------

7. Investments

	Shares in participating interests	Listed investments	Other loans	Total
	£	£	£	£
Cost or valuation
At 1 January 2025	11,800	200,533	253,757	466,090
Additions	–	85,267	–	85,267
Disposal proceeds and repayments	( 11,800)	( 81,360)	( 2,205)	(95,365)
Revaluations	–	37,199	–	37,199
Other movements	–	–	722	722
	--------	---------	---------	---------
At 31 December 2025	–	241,639	252,274	493,913
	--------	---------	---------	---------
Impairment
At 1 January 2025	11,400	–	–	11,400
Disposals	( 11,400)	–	–	( 11,400)
Impairment losses	–	–	223,000	223,000
	--------	---------	---------	---------
At 31 December 2025	–	–	223,000	223,000
	--------	---------	---------	---------

Carrying amount
At 31 December 2025	–	241,639	29,274	270,913
	--------	---------	---------	---------
At 31 December 2024	400	200,533	253,757	454,690
	--------	---------	---------	---------

8. Debtors

	2025	2024
	£	£
Trade debtors	578,860	1,045,334
Other debtors	781,954	646,360
	------------	------------
	1,360,814	1,691,694
	------------	------------

Included within other debtors is £605,608 of costs incurred on Project 10 (2024: £106,620). The timing and extent of the recoverability of these costs is as yet undetermined at the balance sheet date.

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	27,869	36,377
Corporation tax	90,286	313,087
Social security and other taxes	73,148	221,539
Other creditors	188,925	187,933
	---------	---------
	380,228	758,936
	---------	---------

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

	2025	2024
	£	£
Other creditors	21,780	–
	--------	----

Included in other creditors both within one year and after more than one year above are total hire purchase liabilities of £36,683 (2024: £28,020) which are secured on the assets to which they relate.

11. Directors' advances, credits and guarantees

During the year the directors provided interest-free, repayable on demand loans to the company. At the start and end of the year the directors were owed £5,782 by the company.