SOLID BOND CAPITAL LIMITED


Directors	Daniel Andrew Dudley
	Shahzad Ul Hussan Sulaman


Registered Address	First Floor, Swan Buildings
	20 Swan Street
	Manchester
	M4 5JW


Registered Number	09916328 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		3,338		3,634
Tangible assets	4		2,335		5,595
Investments	5		6,999		-
			12,672		9,229
Current assets
Debtors	6	1,768,964		1,760,248
Cash at bank and on hand		14,073		16,099
		1,783,037		1,776,347
Creditors amounts falling due within one year	7	(760,392)		(707,589)
Net current assets (liabilities)			1,022,645		1,068,758
Total assets less current liabilities			1,035,317		1,077,987
Creditors amounts falling due after one year	8		(1,750,000)		(1,750,000)
Net assets			(714,683)		(672,013)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(714,783)		(672,113)
Shareholders' funds			(714,683)		(672,013)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 September 2026, and are signed on its behalf by:

Daniel Andrew Dudley
Director
Registered Company No. 09916328

SOLID BOND CAPITAL LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	In preparing the annual accounts, the directors confirm that they believe the company can continue as a going concern for at least the next 12 months from the date of these accounts. The Directors have confirmed their intention to support the continued operation of the business.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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. Intangible assets: Development costs are being amortised evenly over their estimated useful life of five years.

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.

Intangible assets: Development costs are being amortised evenly over their estimated useful life of five years.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Office Equipment: Straight line over 5 years and Straight line over 4 years

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Office Equipment: Straight line over 5 years and Straight line over 4 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		5

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	8,860	8,860
At 31 December 25	8,860	8,860
Amortisation and impairment
At 01 January 25	5,226	5,226
Charge for year	296	296
At 31 December 25	5,522	5,522
Net book value
At 31 December 25	3,338	3,338
At 31 December 24	3,634	3,634

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 25	19,094	19,094
Additions	1,337	1,337
At 31 December 25	20,431	20,431
Depreciation and impairment
At 01 January 25	13,499	13,499
Charge for year	4,597	4,597
At 31 December 25	18,096	18,096
Net book value
At 31 December 25	2,335	2,335
At 31 December 24	5,595	5,595

5.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
Additions	6,999	6,999
At 31 December 25	6,999	6,999
Net book value
At 31 December 25	6,999	6,999
At 31 December 24	-	-

	Notes
	¹Other investments other than loans

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,400	9,200
Other debtors	1,760,564	1,751,048
Total	1,768,964	1,760,248

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	2,613
Taxation and social security	3,058	6,242
Other creditors	757,334	698,734
Total	760,392	707,589

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	1,750,000	1,750,000
Total	1,750,000	1,750,000

9.	Contingent liabilities
	There were no financial guarantees or commitments, either ongoing or entered into during the period.

10.	Off-balance sheet arrangements
	The company had no off-balance sheet arrangements at year-end or at any stage during the period.

11.	Related party transactions
	At the period end, there is a loan to a connected company of £1,250,000 (2024: £1,250,000). There is interest charged on the loan at a market rate. There is a loan from a director to the company of £1,750,000 (2024: £1,750,000) that is attracting interest at a market rate. There is no fixed repayment date.

12.	Controlling party
	The Company is under the control of the directors.