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SOPHO PROPERTIES LIMITED

Registered Number
08065794
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

SOPHO PROPERTIES LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | Anthony Paul Sophoclides
| Michael Christopher Sophoclides

Registered Address | 2nd Floor 10-12 Bourlet Close
| London
| W1W 7BR

Registered Number | 08065794 (England and Wales)

SOPHO PROPERTIES LIMITED
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 676,166 |  |  |  | 676,166
|  |  |  | 676,166 |  |  |  | 676,166
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 2,084 |  |  |  | 1,732 |  |
Cash at bank and on hand |  | 165,051 |  |  |  | 437,114 |  |
|  | 167,135 |  |  |  | 438,846 |  |
Creditors amounts falling due within one year | 5 | (715,124) |  |  |  | (984,884) |  |
Net current assets (liabilities) |  |  |  | (547,989) |  |  |  | (546,038)
Total assets less current liabilities |  |  |  | 128,177 |  |  |  | 130,128
Provisions for liabilities | 6 |  |  | (4,875) |  |  |  | (4,875)
Net assets |  |  |  | 123,302 |  |  |  | 125,253
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 14,624 |  |  |  | 14,624
Profit and loss account |  |  |  | 108,578 |  |  |  | 110,529
Shareholders' funds |  |  |  | 123,302 |  |  |  | 125,253

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 August 2025, and are signed on its behalf by:
Michael Christopher Sophoclides Director Registered Company No. 08065794

SOPHO PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of contract is measured by comparing the costs incurred for work performed to date to the total estimated contact costs.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 3

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 24 | 676,166 |  | 2,898 |  | 679,064
| At 31 May 25 | 676,166 |  | 2,898 |  | 679,064
| Depreciation and impairment
| At 01 June 24 | - |  | 2,898 |  | 2,898
| At 31 May 25 | - |  | 2,898 |  | 2,898
| Net book value
| At 31 May 25 | 676,166 |  | - |  | 676,166
| At 31 May 24 | 676,166 |  | - |  | 676,166

| Freehold land and buildings: Historical cost 2025 (£656,667): 2024 (£656,667)

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 374 |  | 100
| Prepayments and accrued income | 1,710 |  | 1,632
| Total | 2,084 |  | 1,732

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | - |  | 13,722
| Other creditors | 715,124 |  | 971,162
| Total | 715,124 |  | 984,884

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 4,875 |  | 4,875
| Total | 4,875 |  | 4,875