Company registration number 13127204 (England and Wales)
SOS SYSTEMS HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SOS SYSTEMS HOLDINGS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
SOS SYSTEMS HOLDINGS LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investments
3
7,856,905
7,856,905
Current assets
Debtors falling due after more than one year
4
75,000
75,000
Creditors: amounts falling due within one year
5
(43,254)
(34,345)
Net current assets
31,746
40,655
Total assets less current liabilities
7,888,651
7,897,560
Creditors: amounts falling due after more than one year
6
(4,900,505)
(5,131,755)
Net assets
2,988,146
2,765,805
Capital and reserves
Called up share capital
100,000
100,000
Other reserves
476
227
Profit and loss reserves
2,887,670
2,665,578
Total equity
2,988,146
2,765,805

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 financial statements were approved by the board of directors and authorised for issue on 24 March 2026 and are signed on its behalf by:
Mr C Sills
Mr A Evans
Director
Director
Company registration number 13127204 (England and Wales)
SOS SYSTEMS HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
page 2
1
Accounting policies
Company information

SOS Systems Holdings Ltd (“the Company”) is a private company limited by shares incorporated in England and Wales. The registered office is 5/6 The Merlin Centre, County Oak Way, Crawley, West Sussex, RH11 7XA.The Company was established by management to finance a management buy out and is a non trading holding company. The Company’s income is derived primarily from distributions received from group undertakings

1.1
Basis of preparation

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 a mounts 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.

The company is a parent company but is exempt from preparing group accounts under section 399 of the Companies Act 2006 as it qualifies as a small company.

1.2
Going concern

The directors have prepared the financial statements on a going concern basis, having regard to the Company’s forecast cash flows and the expected availability of funds from group undertakings to meet obligations as they fall due.true

1.3
Fixed asset investments

Investments in subsidiaries are initially recognised at cost and are subsequently measured at cost less any accumulated impairment losses. The investments are assessed for indicators of impairment at each reporting date and no impairment has been recognised in the year.

1.4
Financial instruments

The Company applies Sections 11 and 12 of FRS 102 to financial instruments. Basic financial assets and liabilities are measured at amortised cost using the effective interest method where applicable.

Preference shares issued by the Company are classified as a financial liability where the terms create a contractual obligation to deliver cash (including a fixed cumulative return payable as a liability on a return of assets). The related return is presented within finance costs in the profit and loss account.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

SOS SYSTEMS HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
page 3
Basic financial 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 unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts 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.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Share-based payments

Equity‑settled share based payments are measured at fair value at grant date and expensed over the expected vesting period, with a corresponding credit to equity.

2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
7,856,905
7,856,905
4
Debtors
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
75,000
75,000
SOS SYSTEMS HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
page 4
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
150
150
Accruals and deferred income
43,104
34,195
43,254
34,345
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
4,900,505
5,131,755
7
Share-based payment transactions
Number of share options
Weighted average exercise price
2025
2024
2025
2024
Number
Number
£
£
Outstanding at 1 January 2025
5,313
-
0
1.00
-
0
Granted
-
0
8,500
-
0
1.00
Expired
(1,407)
0
(3,187)
0
1.00
1.00
Outstanding at 31 December 2025
3,906
5,313
1.00
1.00
Exercisable at 31 December 2025
-
0
-
0
-
0
-
0

No options were granted during the year ended 31 December 2025. The movement in options in the year reflects expiries/cancellations. The total expense recognised in respect of share‑based payments in the year was £248 (2024: £227).

Options are exercisable only on an exit event; management has estimated an expected vesting period of five years.

8
Related party transactions

The company has taken advantage of the exemption under FRS 102 Section 33.1A, which permits it not to disclose transactions with other wholly owned group undertakings.

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