These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The SU.Com Trading Limited is a private company limited by shares incorporated in England and Wales. The registered office is Henry Brookes Building, Headington Campus, Gipsy Lane, Oxford, OX3 0BP.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

During the previous financial year, it was decided to review the complexity and administration involved in the running of the company. The review found that all trading income going through this company could be considered primary purpose to Oxford Brookes Students’ Union’s charitable aims, or at least ancillary to this. Therefore, it would cut costs and unnecessary administration to move this trading activity through the charity itself. The Directors therefore resolved to do this from July 2024, and make the company dormant from July 2025.true

Trading was moved into the charity from July and no trading activity happened during this period. During the period the company deregistered for VAT and the company bank account was closed.

The company will now remain dormant for the foreseeable future. Directors have resolved to keep the company dormant as doing so should mitigate any future risk of the charity receiving income that could not be construed as primary purpose or ancillary, and having a fully closed subsidiary would lead to delays.

The company had until this financial year shared four sabbatical officer directors with Oxford Brookes Students Union alongside one external director. When the decision was made to move all primary purpose trading to the charity and allow the company to become dormant, the decision was also made to reduce the complexity within the SU.com board. The board will now be made up of the existing external director, the CEO from Oxford Brookes Students Union and a lay Trustee shared with the Union’s Trustee Board. The two new directors were appointed in April 2025, and the officer directors stepped down on 30 June 2025.

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price, less any impairment.

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 liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price.

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.

No provision for corporation tax has been made on the company's profit for the year due to its policy of donating all its tax adjusted profits available for distribution under gift aid to its ultimate charitable parent undertaking within nine months of the year end date and because the company early implemented FRS 102 paragraph 29.14A.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There were no judgements made that had a significant effect on amounts recognised in the financial statements.

The average monthly number of persons (including directors) employed by the company during the year was:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The company has taken advantage of the exemption under FRS 102, not to disclose transactions with related party undertakings which are wholly owned by the group.

The ultimate parent undertaking is Oxford Brookes Students' Union Limited, a registered charity. Copies of their consolidated accounts can be obtained form the Charity Commissioners.