Silverfin false 14 October 2025 14 October 2025 Luke Metson FCA FCCA Gravita Audit II Limited 72,411 0 false true 31/12/2023 09/05/2023 31/12/2023 Christopher Armstrong Box 09/05/2023 Justin Lee Olszeski 01/04/2024 Brett Alan Schrader 09/05/2023 Dorothy Camp Upperman 01/04/2024 09/05/2023 14 October 2025 The principal activity of the Company during the period was providing refining, petrochemical, and tank services to entities within the group.

The Company was incorporated on 9 May 2023 and this is the first accounting period from 9 May 2023 to 31 December 2023.
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Company No: 14857357 (England and Wales)

STRONGHOLD COMPANIES U.K. LTD

Financial Statements
For the financial period from 09 May 2023 to 31 December 2023
Pages for filing with the registrar

STRONGHOLD COMPANIES U.K. LTD

Financial Statements

For the financial period from 09 May 2023 to 31 December 2023

Contents

STRONGHOLD COMPANIES U.K. LTD

COMPANY INFORMATION

For the financial period from 09 May 2023 to 31 December 2023
STRONGHOLD COMPANIES U.K. LTD

COMPANY INFORMATION (continued)

For the financial period from 09 May 2023 to 31 December 2023
DIRECTORS Christopher Armstrong Box (Appointed 09 May 2023)
Justin Lee Olszeski (Appointed 01 April 2024)
Brett Alan Schrader (Appointed 09 May 2023)
Dorothy Camp Upperman (Appointed 09 May 2023, Resigned 01 April 2024)
REGISTERED OFFICE C/O Corporation Service Company (Uk) Limited
5 Churchill Place
London
E14 5HU
United Kingdom
COMPANY NUMBER 14857357 (England and Wales)
AUDITOR Gravita Audit II Limited
Statutory Auditor
Aldgate Tower
2 Leman Street
London
E1 8FA
United Kingdom
STRONGHOLD COMPANIES U.K. LTD

BALANCE SHEET

As at 31 December 2023
STRONGHOLD COMPANIES U.K. LTD

BALANCE SHEET (continued)

As at 31 December 2023
Note 31.12.2023
$
Current assets
Debtors 3 324,217
Cash at bank and in hand 52,617
376,834
Creditors: amounts falling due within one year 4 ( 304,314)
Net current assets 72,520
Total assets less current liabilities 72,520
Net assets 72,520
Capital and reserves
Called-up share capital 109
Profit and loss account 72,411
Total shareholder's funds 72,520

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Stronghold Companies U.K. LTD (registered number: 14857357) were approved and authorised for issue by the Board of Directors on 14 October 2025. They were signed on its behalf by:

Christopher Armstrong Box
Director
STRONGHOLD COMPANIES U.K. LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 09 May 2023 to 31 December 2023
STRONGHOLD COMPANIES U.K. LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 09 May 2023 to 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Stronghold Companies U.K. LTD (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Corporation Service Company (Uk) Limited, 5 Churchill Place, London, E14 5HU, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in USD which is the functional currency of the Company and rounded to the nearest $.

Going concern

The Company was established in the UK to support a key strategic customer. All trading and operational activities have now ceased, and there are no plans to undertake any further business. The directors have therefore resolved to commence the process of striking the Company off the register at Companies House in due course. As a consequence the directors have prepared the financial statements on a basis other than that of going concern.

Reporting period length

The Company was incorporated on 9 May 2023 and this is the first accounting period from 9 May 2023 to 31 December 2023.

Turnover

Turnover relates to intercompany sales and is recognised at the fair value of the consideration receivable for goods and services provided in the normal course of business. Revenue is recognised using one of the following methods, depending on the nature of the transaction and the terms of the underlying contracts:

*Time and Materials (T&M)*

Revenue is recognised as costs are incurred and services are rendered, based on agreed rates for labour and materials. This method is applied to contracts where consideration is directly linked to the time spent and materials used in delivering the services.

*Percentage of Completion (PoC)*

Revenue from long-term contracts is recognised based on the stage of completion of the contract when the outcome can be reliably estimated. The stage of completion is determined on an input basis, by comparing costs incurred to date with the estimated total costs required to complete the contract.

Where the outcome of a contract cannot be predicted with a sufficient degree of accuracy, revenue is recognised on the basis of costs incurred, and restricted to the revel of such costs, until there is appropriate certainty as to the level of expected total profit.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial period. Differences between contributions payable in the financial period and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted at the Balance Sheet date.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets which comprise cash held at banks.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, consisting of creditors and loans from fellow group companies, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company consist only of called-up share capital, which is recorded at the fair value of cash receivable.

2. Employees

Period from
09.05.2023 to
31.12.2023
Number
Monthly average number of persons employed by the Company during the period 1

During the year a monthly average of 4 employees were seconded from a Group company. They are not included in the above.

3. Debtors

31.12.2023
$
Amounts owed by Group undertakings 294,471
Other debtors 29,746
324,217

Amounts owed by Group undertakings are repayable on demand and do not bear interest.

4. Creditors: amounts falling due within one year

31.12.2023
$
Trade creditors 6,075
Amounts owed to Group undertakings 19,218
Amounts owed to Parent undertakings 131,539
Other taxation and social security 126,982
Other creditors 20,500
304,314

Amounts owed to Parent and Group undertakings are repayable on demand and do not bear interest.

5. Audit Opinion

The auditor's report on the accounts for the financial period ended 31 December 2023 was unqualified.

In their report the auditors emphasised the following matter without qualifying their report: **Basis of preparation**

We draw attention to the disclosure made in Note 1 to the financial statements, which explains that the financial statements have been prepared on a basis other than going concern for reasons set out in that note. Our opinion is not modified in respect of this matter.

The audit report was signed by Luke Metson FCA FCCA on behalf of Gravita Audit II Limited.

6. Ultimate controlling party

The immediate parent company is Stronghold Holdings (BVI) Limited registered at Kingston Chambers, PO Box 173, Sea Meadow House, Road Town, Tortola, VG1110, British Virgin Islands.

The ultimate parent company is Quanta Services, Inc. registered at 2727 North Loop West, Houston, Texas, 77008, USA. The smallest and largest group in which the results of the Company are consolidated is that headed by Quanta Services, Inc. (registered at 2727 North Loop West, Houston, Texas, 77008, USA).