CLS Solutions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12653460

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,001		2,290

			12,001		2,290
CURRENT ASSETS
Stocks	5	18,230		46,460
Debtors	6	3,504		1,621
Cash at bank and in hand		17,723		10,996

		39,457		59,077
Creditors: Amounts Falling Due Within One Year	7	(51,257 )		(65,727 )

NET CURRENT ASSETS (LIABILITIES)			(11,800 )		(6,650 )

TOTAL ASSETS LESS CURRENT LIABILITIES			201		(4,360 )

NET ASSETS/(LIABILITIES)			201		(4,360 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			101		(4,460 )

SHAREHOLDERS' FUNDS			201		(4,360)

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CLS Solutions Limited

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Bartosz Galicki

Director

22/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

CLS Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12653460 . The registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Motor Vehicles	10% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

2Average number of employees, including directors, during the year was: 3 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 September 2025	4,149	-	4,149
Additions	2,331	8,583	10,914

As at 31 August 2026	6,480	8,583	15,063

...CONTINUED

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CLS Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

Depreciation
As at 1 September 2025	1,859	-	1,859
Provided during the period	577	626	1,203

As at 31 August 2026	2,436	626	3,062

Net Book Value
As at 31 August 2026	4,044	7,957	12,001

As at 1 September 2025	2,290	-	2,290

5. Stocks

	2026	2025
	£	£
Stocks	18,230	46,460

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	3,504	1,621

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	443	14,048
Other taxes and social security	5,492	1,426
Other creditors	7,796	13,471
Director's loan account	37,526	36,782

	51,257	65,727

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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