REGISTERED NUMBER: 09392713 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

SOLUTIONS BY MARTIN LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Haswell

REGISTERED OFFICE:

Seven Stars House

1 Wheler Road

Coventry

West Midlands

CV3 4LB

REGISTERED NUMBER:

09392713 (England and Wales)

FIXED ASSETS

Tangible assets

4

501

656

Investments

5

84,354

84,354

84,855

85,010

CURRENT ASSETS

Debtors

172,103

471,595

Cash at bank

5,687

1,399

177,790

472,994

CREDITORS

Amounts falling due within one year

64,926

442,819

NET CURRENT ASSETS

112,864

30,175

TOTAL ASSETS LESS CURRENT LIABILITIES

197,719

115,185

CREDITORS

Amounts falling due after more than one year

460,601

76,500

NET (LIABILITIES)/ASSETS

(262,882

)

38,685

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(262,892

)

38,675

SHAREHOLDERS' FUNDS

(262,882

)

38,685

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

M Haswell - Director

1.	STATUTORY INFORMATION

Solutions by Martin Limited 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.

The company's place of business is Unit 1 Penn Street Works, Penn Street, Amersham, HP7 0FA.

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.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

Going Concern

At 31 January 2026, the company had net current assets of £112,864 (2025: £30,175) and net liabilities of £262,882 (2025 net assets: £38,685). Included within creditors due after more than one year is an amount of £410,601 owing to the director. The director has confirmed that this balance will not be called upon for repayment in the foreseeable future.

The director has also confirmed his continued financial support for the company and his intention to provide sufficient funding to enable the company to meet its liabilities as they fall due.

Accordingly, the director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

Straight line over 4 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

875

Additions

547

Disposals

(875

)

At 31 January 2026

547

DEPRECIATION

At 1 February 2025

219

Charge for year

192

Eliminated on disposal

(365

)

At 31 January 2026

46

NET BOOK VALUE

At 31 January 2026

501

At 31 January 2025

656

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 February 2025

and 31 January 2026

84,354

NET BOOK VALUE

At 31 January 2026

84,354

At 31 January 2025

84,354

6.	EVENTS AFTER THE BALANCE SHEET DATE

Since the balance sheet date, Hux London Limited ceased trading on 20 August 2026 and has entered an insolvency process. At 31 January 2026, the company was owed £171,500 (2025: £136,500) by Hux London Limited.

Based on the information currently available, the director does not consider it probable that the outstanding balance will be recovered in full. Consequently, an impairment of this debt is expected to be recognised in the financial statements for the year ending 31 January 2027.