Company registration number: SC541692
Annual report and unaudited financial statements
for the year ended 31 August 2026
for
MLE SOLUTIONS LTD
Pages for filing with the Registrar
MLE SOLUTIONS LTD
Accountants’ Report to the Director for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MLE SOLUTIONS LTD for the year ended 31 August 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Director of MLE SOLUTIONS LTD, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of MLE SOLUTIONS LTD and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MLE SOLUTIONS LTD and its Director for our work, or for this report.
It is your duty to ensure that MLE SOLUTIONS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of MLE SOLUTIONS LTD. You consider that MLE SOLUTIONS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of MLE SOLUTIONS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
NM Advisory Limited
1 Hill Street
Edinburgh
EH2 3JP
United Kingdom
Date: 15 October 2026
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Company registration number: SC541692
MLE SOLUTIONS LTD
Balance sheet
as at 31 August 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 - 1,069
- 1,069
Current assets
Debtors 21,583 32,780
Cash at bank and in hand 71 1,126
21,654 33,906
Creditors: amounts falling due within one year
(8,992) (10,065)
Net current assets 12,662 23,841
Total assets less current liabilities 12,662 24,910
NET ASSETS 12,662 24,910
Capital and reserves
Called up share capital 10,000 10,000
Profit and loss account 2,662 14,910
TOTAL EQUITY 12,662 24,910
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges 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: SC541692
MLE SOLUTIONS LTD
Balance sheet - continued
as at 31 August 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.
Signed by:
Mr N Moffat, Director
15 October 2026
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MLE SOLUTIONS LTD
Notes to the financial statements
for the year ended 31 August 2026
1 Company information
MLE SOLUTIONS LTD is a private company registered in Scotland. Its registered number is SC541692. The company is limited by shares. Its registered office is 24 Seton Place, Edinburgh, EH9 2JT.
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 director has 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 director takes 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 director considers 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.
Computer Equipment - 33.3% reducing balance
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.:
Plant & Machinery - 33.3% reducing balance
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MLE SOLUTIONS LTD
Notes to the financial statements - continued
for the year ended 31 August 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current 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 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.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Intangible assets
Other intangible assets

£
Cost
At 1 September 2025 8,000
At 31 August 2026 8,000
Amortisation
At 1 September 2025 8,000
At 31 August 2026 8,000
Net book value
At 31 August 2026 -
At 31 August 2025 -
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 September 2025 5,334
At 31 August 2026 5,334
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MLE SOLUTIONS LTD
Notes to the financial statements - continued
for the year ended 31 August 2026
5 Tangible fixed assets - continued
Depreciation
At 1 September 2025 4,265
Charge for year 1,069
At 31 August 2026 5,334
Net book value
At 31 August 2026 -
At 31 August 2025 1,069
If Plant & Machinery had not been revalued, it would have been included at the following historical cost:
2026 2025
£ £
Cost 5,334 5,334
Accumulated depreciation 4,265 4,265
6 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 August 2026 and 31 August 2025.
2026 2025
£ £
Balance outstanding at start of year 29,087 6,977
Amounts advanced 27,086 33,110
Amounts repaid (29,000) (11,000)
Balance outstanding at end of year 27,173 29,087
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