BABERTON_SOLUTIONS_LIMITED_28_Feb_2026_companies_house_set_of

BABERTON SOLUTIONS LIMITED

Statement of Financial Position

28 February 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	38,334		48,474
Current assets
Debtors	6	3,206		24,460
Cash at bank and in hand		14,681		7,531
		17,887		31,991
Creditors: amounts falling due within one year	7	(80,705	)	(51,656	)
Net current liabilities		(62,818	)	(19,665	)
Total assets less current liabilities		(24,484	)	28,809
Creditors: amounts falling due after more than one year	8	(21,295	)	(27,314	)
Net (liabilities)/assets		(45,779	)	1,495
Capital and reserves
Called up share capital		100		100
Profit and loss account		(45,879	)	1,395
Shareholders (deficit)/funds		(45,779	)	1,495

For the year ending

28 February 2026

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

2 November 2026

, and are signed on behalf of the board by:

Samantha Cantwell

Director

Company registration number:

SC527461

BABERTON SOLUTIONS LIMITED

Notes to the Financial Statements

Year ended

28 February 2026

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is

14 Milrig Holdings

Kirknewton

EH27 8DE

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Going concern

[DRAFT - to be confirmed by the director before approval] At 28 February 2026 the company had net liabilities of £45,779 and made a loss of £47,274 for the year. The director has considered the company's trading since the year end and its expected cash flows for at least 12 months from the date of approval of these financial statements, and has confirmed that she will continue to support the company. On this basis the director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover represents the amounts invoiced for construction and building services provided during the year, net of Value Added Tax. Retentions withheld by customers are included in turnover when they are invoiced.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	25% reducing balance
Office equipment	25% reducing balance
Motor vehicles	25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 March 2025	86,025
Additions	4,689
Disposals	(10,000	)
At 28 February 2026	80,714
Depreciation
At 1 March 2025	37,551
Charge	12,127
Disposals	(7,298	)
At 28 February 2026	42,380
Carrying amount
At 28 February 2026	38,334
At 28 February 2025	48,474

6 Debtors

	2026	2025
	£	£
Trade debtors	3,206	1,492
Other debtors	-	22,968
	3,206	24,460

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	2,924	3,898
Trade creditors	47,034	33,339
Taxation and social security	23,120	6,382
Other creditors	7,627	8,037
	80,705	51,656

Other creditors include hire purchase obligations of £4,563 (2025: £5,708), which are secured on the vehicle concerned. The Bounce Back Loan is government guaranteed.

8 Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	-	2,600
Other creditors	21,295	24,714
	21,295	27,314

Other creditors are hire purchase obligations of £21,295 (2025: £24,714), which are secured on the vehicle concerned.

9 Related party transactions

During the year the company carried out building work for the director and her spouse at their home. The work was invoiced at £32,371 and paid in full, with no balance outstanding at 28 February 2026 (2025: £nil). At 28 February 2026 the company owed the director £369 on her loan account (2025: £369). [DRAFT - to be confirmed by the director]