Registration number: 04979240

Solid Surfacing Company Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Solid Surfacing Company Limited

Company Information

Directors

Mr William Reid Mrs Jill Elizabeth Reid Mr John Anderson Reid

Registered office

Worktop Centre Arthur Drive Hoo Farm Industrial Estate Kidderminster England DY11 7RA

Accountants

AIMS Bridge House River Side North Bewdley Worcestershire DY12 1AB

Solid Surfacing Company Limited

(Registration number: 04979240)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	81,905	50,624
Current assets
Stocks	5	10,000	10,000
Debtors	6	103,969	87,771
Cash at bank and in hand		326,237	289,688
		440,206	387,459
Creditors: Amounts falling due within one year	7	(132,804)	(100,460)
Net current assets		307,402	286,999
Total assets less current liabilities		389,307	337,623
Provisions for liabilities		(7,815)	(7,815)
Net assets		381,492	329,808
Capital and reserves
Called up share capital	8	100	100
Retained earnings		381,392	329,708
Shareholders' funds		381,492	329,808

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 September 2026 and signed on its behalf by:
 

......................................... Mr William Reid Director

Solid Surfacing Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in Engalnd and Wales.

The address of its registered office is:
Worktop Centre Arthur Drive
Hoo Farm Industrial Estate
Kidderminster
DY11 7RA
England

These financial statements were authorised for issue by the Board on 24 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Solid Surfacing Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Vehicles, plant and machinery	15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Solid Surfacing Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2024 - 15).

Solid Surfacing Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £
Cost or valuation
At 1 January 2025	12,203	28,479	53,530	52,600
Additions	-	-	-	41,535
At 31 December 2025	12,203	28,479	53,530	94,135
Depreciation
At 1 January 2025	1,222	19,581	34,446	40,939
Charge for the year	-	1,336	3,817	5,101
At 31 December 2025	1,222	20,917	38,263	46,040
Carrying amount
At 31 December 2025	10,981	7,562	15,267	48,095
At 31 December 2024	10,981	8,898	19,084	11,661

	Total £
Cost or valuation
At 1 January 2025	146,812
Additions	41,535
At 31 December 2025	188,347
Depreciation
At 1 January 2025	96,188
Charge for the year	10,254
At 31 December 2025	106,442
Carrying amount
At 31 December 2025	81,905
At 31 December 2024	50,624

Included within the net book value of land and buildings above is £10,981 (2024 - £10,981) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	10,000	10,000

Solid Surfacing Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	99,061	81,602
Prepayments	520	520
Other debtors	4,388	5,649
	103,969	87,771

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	67,394	82,396
Taxation and social security	58,712	12,169
Accruals and deferred income	5,345	5,345
Other creditors	1,353	550
	132,804	100,460

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

9

Dividends

		2025		2024
		£		£
Interim dividend of £Nil (2024 - £615.50) per ordinary share		52,800		61,550

10	Related party transactions

Solid Surfacing Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	-	25,065
Contributions paid to money purchase schemes	1,200	3,600
	1,200	28,665