BrightAccountsProduction v1.0.0 v1.0.0 2023-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is consultancy services. 23 January 2026 2 2 NI692918 2025-05-31 NI692918 2023-11-30 NI692918 2022-11-30 NI692918 2023-12-01 2025-05-31 NI692918 2022-12-01 2023-11-30 NI692918 uk-bus:PrivateLimitedCompanyLtd 2023-12-01 2025-05-31 NI692918 uk-curr:PoundSterling 2023-12-01 2025-05-31 NI692918 uk-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2025-05-31 NI692918 uk-bus:FullAccounts 2023-12-01 2025-05-31 NI692918 uk-bus:Director1 2023-12-01 2025-05-31 NI692918 uk-bus:CompanySecretary1 2023-12-01 2025-05-31 NI692918 uk-bus:RegisteredOffice 2023-12-01 2025-05-31 NI692918 uk-bus:Agent1 2023-12-01 2025-05-31 NI692918 uk-core:ShareCapital 2025-05-31 NI692918 uk-core:ShareCapital 2023-11-30 NI692918 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 NI692918 uk-core:RetainedEarningsAccumulatedLosses 2023-11-30 NI692918 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-05-31 NI692918 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-11-30 NI692918 uk-bus:FRS102 2023-12-01 2025-05-31 NI692918 uk-core:FurnitureFittingsToolsEquipment 2023-12-01 2025-05-31 NI692918 uk-core:AdditionsToInvestments 2025-05-31 NI692918 uk-core:CostValuation 2025-05-31 NI692918 uk-core:CurrentFinancialInstruments 2025-05-31 NI692918 uk-core:CurrentFinancialInstruments 2023-11-30 NI692918 uk-core:WithinOneYear 2025-05-31 NI692918 uk-core:WithinOneYear 2023-11-30 NI692918 2023-12-01 2025-05-31 NI692918 uk-bus:AuditExempt-NoAccountantsReport 2023-12-01 2025-05-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI692918

S2 EDC Limited

Unaudited Financial Statements

for the financial period ended 31 May 2025

S2 EDC Limited

DIRECTOR AND OTHER INFORMATION

Director | Shay O'Connor
Company Secretary | Donna Tierney
Company Registration Number | NI692918
Registered Office | 25 Woodlee
| Culmore
| Derry
| BT48 8GA
Accountants | MCI Chartered Accountants
| Sentinel House
| 13 Pump Street
| Derry
| BT48 6JG
Bankers | AIB
| 8 Market Square
| Buncrana
| Co. Donegal
| Santander
| 17 The Diamond
| Derry
| BT48 6HW

S2 EDC Limited

Company Registration Number: NI692918

BALANCE SHEET

as at 31 May 2025

|  |  | May 25 |  | Nov 23
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 758 |  | -
Investments |  | 6 | 50 |  | -
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 808 |  | -
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 7 | 109,831 |  | -
Cash and cash equivalents |  |  | 21,115 |  | 10,957
|  |  | ───────── |  | ─────────
|  |  | 130,946 |  | 10,957
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (87,148) |  | (14,228)
|  |  | ───────── |  | ─────────
Net Current Assets/(Liabilities) |  |  | 43,798 |  | (3,271)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 44,606 |  | (3,271)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Statement of income and retained earnings |  |  | 44,506 |  | (3,371)
|  |  | ───────── |  | ─────────
Shareholders' Funds/(Deficit) |  |  | 44,606 |  | (3,271)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Statement of Income and Retained Earnings and Director's Report.

For the financial period ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 23 January 2026

Shay O'Connor |  |  |  |  |
Director |  |  |  |  |

S2 EDC Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period ended 31 May 2025

1. | General Information
| S2 EDC Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI692918. The registered office of the company is 25 Woodlee, Culmore, Derry, BT48 8GA. The principal activity of the company is consultancy services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 31 May 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Statement of Income and Retained Earnings in the financial period in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Statement of Income and Retained Earnings.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The financial statements are for the 18 month period ended 31 May 2025.

4. | Employees
| The average monthly number of employees, including director, during the financial period was 2, (Nov 23 - 2).
|  | May 25 | Nov 23
|  | Number | Number
| Administration | 2 | 2
|  | ═════════ | ═════════

5. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 December 2023 | - | -
| Additions | 1,213 | 1,213
|  | ───────── | ─────────
| At 31 May 2025 | 1,213 | 1,213
|  | ───────── | ─────────
| Depreciation
| At 1 December 2023 | - | -
| Charge for the financial period | 455 | 455
|  | ───────── | ─────────
| At 31 May 2025 | 455 | 455
|  | ───────── | ─────────
| Net book value
| At 31 May 2025 | 758 | 758
|  | ═════════ | ═════════

6. | Investments
|  | Group and | Total
|  | participating |
|  | interests/ |
|  | joint ventures |
| Investments | £ | £
| Cost
| Additions | 50 | 50
|  | ───────── | ─────────
| At 31 May 2025 | 50 | 50
|  | ───────── | ─────────
| Net book value
| At 31 May 2025 | 50 | 50
|  | ═════════ | ═════════

7. | Debtors | May 25 | Nov 23
|  | £ | £
| Other debtors | 259 | -
| Amounts owed by connected company | 109,572 | -
|  | ───────── | ─────────
|  | 109,831 | -
|  | ═════════ | ═════════

8. | Creditors | May 25 | Nov 23
| Amounts falling due within one year | £ | £
| Taxation (Note 9) | 25,516 | 3,888
| Director's current account | 59,023 | 9,090
| Accruals | 2,609 | 1,250
|  | ───────── | ─────────
|  | 87,148 | 14,228
|  | ═════════ | ═════════

9. | Taxation | May 25 | Nov 23
|  | £ | £
| Creditors:
| Corporation tax | 25,516 | 3,888
|  | ═════════ | ═════════