FRS102 1A Filleted


Company registration number:						12033103
Solent Worktops Limited

Balance sheet
as at 30 June 2026

		2026		2025
	Note	£	£	£	£
Fixed assets
Intangible assets	4	3,300		4,400
Tangible assets	5	2,309		3,079
			5,609		7,479
Current assets
Debtors		17,422		8,446
Cash at bank and in hand		9,108		11,702
			26,530		20,148
Creditors: amounts falling due within one year			(19,493)		(34,627)
Net current assets/(liabilities)			7,037		(14,479)
Total assets less current liabilities			12,646		(7,000)
Provisions for liabilities			2,586		6,612
NET ASSETS/(LIABILITIES)			15,232		(388)

Capital and reserves
Called up share capital			100		100
Profit and loss account			15,132		(488)
TOTAL EQUITY			15,232		(388)


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 June 2026.

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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

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Company registration number:		12033103
Solent Worktops Limited

Balance sheet - continued
as at 30 June 2026

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 Profit and loss account has not been delivered to the Registrar.

These financial statements were approved by the Board of directors and authorised for issue on 3 September 2026 and signed on its behalf by:

Mr R Dumper, Director	Mrs E Dumper, Director
3 September 2026	3 September 2026

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Solent Worktops Limited

Notes to the financial statements
for the year ended 30 June 2026


1	Company information

	Solent Worktops Limited is a private company registered in England and Wales. Its registered number is 12033103. The company is limited by shares. Its registered office is 2 Woodlands Drive, Netley Abbey, Southampton, Hampshire, SO31 5PS.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.

	Goodwill	-	10% straight line

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Plant and machinery etc.:
	Fixtures & fittings	-	25% reducing balance
	Motor vehicles	-	25% reducing balance

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Solent Worktops Limited

Notes to the financial statements - continued
for the year ended 30 June 2026

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
	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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Retirement benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.

3	Average number of employees

	During the year the average number of employees was 2 (2025 - 22).

4	Intangible assets

		Goodwill
		£
	Cost
	At 1 July 2025	11,000
	At 30 June 2026	11,000

	Amortisation
	At 1 July 2025	6,600
	Charge for year	1,100
	At 30 June 2026	7,700


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	Company registration number:	12033103

	Annual report and unaudited financial statements
	for the year ended 30 June 2026
	for
	Solent Worktops Limited


	Pages for filing with the Registrar