REGISTERED NUMBER: 03925802 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2025

for

Solarsense (UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S A Barrett

R Mees

REGISTERED OFFICE:

Unit 1A

Tweed Road Industrial Estate

Clevedon

North Somerset

BS21 6RR

REGISTERED NUMBER:

03925802 (England and Wales)

ACCOUNTANTS:

Dunkley's

Chartered Certified Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

FIXED ASSETS

Tangible assets

4

185,127

212,306

CURRENT ASSETS

Stocks

5

107,411

167,328

Debtors

6

1,561,657

1,691,416

Cash at bank

1,348,249

2,868,802

3,017,317

4,727,546

CREDITORS

Amounts falling due within one year

7

1,054,586

2,976,704

NET CURRENT ASSETS

1,962,731

1,750,842

TOTAL ASSETS LESS CURRENT LIABILITIES

2,147,858

1,963,148

PROVISIONS FOR LIABILITIES

24,064

5,658

NET ASSETS

2,123,794

1,957,490

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

2,123,594

1,957,290

SHAREHOLDERS' FUNDS

2,123,794

1,957,490

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th September 2026 and were signed on its behalf by:

R Mees - Director

1.	STATUTORY INFORMATION

Solarsense (UK) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

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

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.

Improvements to property

-

20% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Functional and presentation currency

The company's functional and presentation currency is pounds sterling (£). All amounts are presented in pounds and rounded to the nearest pound.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2024 - 42 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st January 2025

46,870

106,084

21,497

Additions

1,400

28,509

776

Disposals

-

(583

)

-

At 31st December 2025

48,270

134,010

22,273

DEPRECIATION

At 1st January 2025

20,858

74,149

19,514

Charge for year

9,654

8,834

741

Eliminated on disposal

-

(291

)

-

At 31st December 2025

30,512

82,692

20,255

NET BOOK VALUE

At 31st December 2025

17,758

51,318

2,018

At 31st December 2024

26,012

31,935

1,983

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st January 2025

224,559

129,850

528,860

Additions

-

5,750

36,435

Disposals

9,168

-

8,585

At 31st December 2025

233,727

135,600

573,880

DEPRECIATION

At 1st January 2025

103,554

98,479

316,554

Charge for year

29,974

11,629

60,832

Eliminated on disposal

11,658

-

11,367

At 31st December 2025

145,186

110,108

388,753

NET BOOK VALUE

At 31st December 2025

88,541

25,492

185,127

At 31st December 2024

121,005

31,371

212,306

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st January 2025

30,990

Reclassification/transfer

34,658

At 31st December 2025

65,648

DEPRECIATION

At 1st January 2025

22,535

Charge for year

4,169

Reclassification/transfer

26,439

At 31st December 2025

53,143

NET BOOK VALUE

At 31st December 2025

12,505

At 31st December 2024

8,455

5.

STOCKS

31.12.25

31.12.24

£

£

Stocks

107,411

167,328

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

486,307

548,145

Amounts owed by group undertakings

145,619

148,680

Accrued income

741,427

675,849

Prepayments

188,304

318,742

1,561,657

1,691,416

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other loans

18,613

81,788

Hire purchase contracts (see note 8)

-

1,643

Payments on account

26,857

928,025

Trade creditors

420,911

776,639

Tax

136,962

268,542

Social security and other taxes

58,560

49,617

VAT

78,764

362,446

Other creditors

55,626

4,158

Accrued expenses

258,293

503,846

1,054,586

2,976,704

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

-

1,643

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

79,553

79,553

Between one and five years

147,640

227,193

227,193

306,746

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Other loans

18,613

81,788

Hire purchase contracts

-

1,643

18,613

83,431

A cross guarantee exists between this company and the parent, Solarsense (UK) Property Limited for all bank balances.

The hire purchase agreements are secured against the assets to which they relate.

The loans from Rowanmoor Trustees Limited carry a fixed and floating charge.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

200

Ordinary

£1

200

200

11.	PENSION COMMITMENTS

At the balance sheet date, the outstanding liability was £6,387 (2024 - £7,525).

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

During the year, payments were made in settlement of an Employee Ownership Trust of £215,000 (Year ending December 2024 - £240,000 ) which holds an interest in the company.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Solarsense Employee Ownership Trust Ltd.

14.	CONTINGENT LIABILITIES

The company has no contingent liabilities or capital commitments at the year end.

15.	EVENTS AFTER REPORTING DATE

There have been no subsequent events after the reporting date.