Registration number: 04075786

SolarUK Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 11

SolarUK Limited

Company Information

Directors

D W J Lee Mrs D Lee

Registered office

Vantage Point North Trade Road Battle East Sussex England TN33 9LJ

Accountants

Manningtons Chartered AccountantsVictoria House The Moor Hawkhurst Kent TN18 4NR

SolarUK Limited

(Registration number: 04075786)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	34,782	24,755
Current assets
Stocks	5	53,095	49,840
Debtors	6	88,779	181,134
Cash at bank and in hand		6,001	46,750
		147,875	277,724
Creditors: Amounts falling due within one year	7	(371,959)	(393,429)
Net current liabilities		(224,084)	(115,705)
Total assets less current liabilities		(189,302)	(90,950)
Creditors: Amounts falling due after more than one year	7	(42,351)	(39,486)
Net liabilities		(231,653)	(130,436)
Capital and reserves
Called up share capital		200	200
Retained earnings		(231,853)	(130,636)
Shareholders' deficit		(231,653)	(130,436)

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 4 November 2026 and signed on its behalf by:

 

SolarUK Limited

(Registration number: 04075786)
Balance Sheet as at 31 December 2025

......................................... Mrs D Lee Director

SolarUK 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 England and Wales.

The address of its registered office is:
Vantage Point
North Trade Road
Battle
East Sussex
TN33 9LJ
England

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.

The presentation currency of the financial statements is the Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis, notwithstanding that there is a deficiency of assets at the year end date amounting to £231,653 (2024: £130,436). The validity of this assumption is dependent on the continued financial support of the company's directors and creditors. The financial statements do not include any adjustments that would result from discontinuance of their financial support. On this basis, the directors consider that it is appropriate for the financial statements to be prepared on the going concern basis.

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 turnover 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.

SolarUK 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:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance basis
Computer equipment	33% straight line
Motor vehicles	25% reducing balance basis

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 at the transaction price, 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 stocks 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.

SolarUK Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 12).

SolarUK Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

4	Tangible assets

	Computer equipment  £	Motor vehicles  £	Other property, plant and equipment £	Total £
Cost or valuation
At 1 January 2025	17,955	72,573	30,521	121,049
Additions	3,324	23,990	535	27,849
Disposals	(1,559)	(30,682)	(805)	(33,046)
At 31 December 2025	19,720	65,881	30,251	115,852
Depreciation
At 1 January 2025	17,695	54,149	24,450	96,294
Charge for the year	1,309	9,189	1,647	12,145
Eliminated on disposal	(1,559)	(25,023)	(787)	(27,369)
At 31 December 2025	17,445	38,315	25,310	81,070
Carrying amount
At 31 December 2025	2,275	27,566	4,941	34,782
At 31 December 2024	260	18,424	6,071	24,755

5

Stocks

	2025 £	2024 £
Finished goods and goods for resale	53,095	49,840

6

Debtors

	2025 £	2024 £
Trade debtors	62,587	119,391
Prepayments	23,475	28,002
Other debtors	2,717	33,741
	88,779	181,134

SolarUK Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts		16,689	21,117
Trade creditors		182,226	155,449
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	60,000	64,000
Taxation and social security		10,799	3,572
Accruals and deferred income		2,000	1,800
Other creditors		842	28,080
Director loan account		99,403	119,411
		371,959	393,429