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Registered number: 08296004 RICHARD SOLOMON LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
RICHARD SOLOMON LIMITED REGISTERED NUMBER: 08296004 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3,877,063 |  | 3,214,338
|  |  | 3,877,063 |  | 3,214,338
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 80,000 |  | 400,000 |
Debtors: amounts falling due within one year | 5 | 320,021 |  | 543,517 |
Cash at bank and in hand | 6 | 72,386 |  | 38,671 |
|  | 472,407 |  | 982,188 |
Creditors: amounts falling due within one year | 7 | (79,680) |  | (155,076) |
Net current assets |  |  | 392,727 |  | 827,112
Total assets less current liabilities |  |  | 4,269,790 |  | 4,041,450
Net assets |  |  | 4,269,790 |  | 4,041,450
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 130 |  | 100
Share premium account |  |  | 63,726 |  | -
Profit and loss account |  |  | 4,205,934 |  | 4,041,350
|  |  | 4,269,790 |  | 4,041,450
Page 1
RICHARD SOLOMON LIMITED REGISTERED NUMBER: 08296004 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Richard Michael Solomon
Director
Date: 27 July 2026
The notes on pages 5 to 8 form part of these financial statements. Page 2
RICHARD SOLOMON LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 NOVEMBER 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 December 2024 | 100 | - | 4,041,350 | 4,041,450
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 164,584 | 164,584
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | 164,584 | 164,584
Contributions by and distributions to owners |  |  |  |
Shares issued during the year | 30 | 63,726 | - | 63,756
Total transactions with owners | 30 | 63,726 | - | 63,756
At 30 November 2025 | 130 | 63,726 | 4,205,934 | 4,269,790
| The notes on pages 5 to 8 form part of these financial statements.
Page 3
RICHARD SOLOMON LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 NOVEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 December 2023 | 100 | 4,748,302 | 4,748,402
Comprehensive income for the year |  |  |
Loss for the year | - | (706,952) | (706,952)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (706,952) | (706,952)
Total transactions with owners | - | - | -
At 30 November 2024 | 100 | 4,041,350 | 4,041,450
| The notes on pages 5 to 8 form part of these financial statements.
Page 4
RICHARD SOLOMON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Richard Solomon Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor The Coade, 98 Vauxhall Walk, London, United Kingdom, SE11 5EL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 5
RICHARD SOLOMON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company contributes into a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 6
RICHARD SOLOMON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 2).
4. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 December 2024 | 3,268,804
| Additions | 2,507,707
| Disposals | (2,088,456)
| Revaluations | 296,640
| At 30 November 2025 | 3,984,695
| Impairment |
| At 1 December 2024 | 54,466
| Charge for the period | 53,166
| At 30 November 2025 | 107,632
| Net book value |
| At 30 November 2025 | 3,877,063
| At 30 November 2024 | 3,214,338
Page 7
RICHARD SOLOMON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Due from participating interests | 80,000 | 400,000
|  | 80,000 | 400,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Amounts owed by joint ventures and associated undertakings | 320,000 | 540,000
| Other debtors | 21 | 3,517
|  | 320,021 | 543,517
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 72,386 | 38,671
|  | 72,386 | 38,671
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 79,680 | 155,076
|  | 79,680 | 155,076
8. | Related party transactions
| At the reporting date £79,679 (2024 - £155,074) was owed to R M Solomon from the company.
Page 8