Mark Vickers 0 0 1 31 December 2025 19.00 19.00 12053 0 1 1 1 January 2025 0 95859 222329 5904 5616 86729 211041 3163 3444 2228 63 35503 25608 253 256 100 1352 11150 24000 24000 Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. 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. Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:the amount of revenue can be measured reliably;it is probable that the Company will receive the consideration due under the transaction;the stage of completion of the contract at the end of the reporting period can be measured reliably; andthe costs incurred or to be incurred in respect of the transaction can be measured reliably. Functional and presentation currency The Company's functional and presentational currency is GBP. The financial statements have been prepared on a going concern basis as the director believes adequate resources exist to enable it to meet its working capital requirements for at least twelve months from approval of these financial statements. The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 27 March 2026 The Company has opted not to file the Statement of Income and Retained Earnings in accordance with the provisions applicable to companies subject to the small companies regime. 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 26373 14320 26273 14220 100 100 122232 236649 86729 211041 31 December 2025 Financial Statements 11729366 Financials UK FRS 102 2026.3.0+76851 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. Sonas Management Ltd 11729366 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11729366 core:RetainedEarningsAccumulatedLosses 2025-12-31 11729366 core:RetainedEarningsAccumulatedLosses 2024-12-31 11729366 core:ShareCapital 2024-12-31 11729366 bus:Director1 2025-01-01 2025-12-31 11729366 core:ShareCapital 2025-12-31 11729366 core:CurrentFinancialInstruments 2025-12-31 11729366 bus:FullAccounts 2025-01-01 2025-12-31 11729366 curr:PoundSterling 2025-01-01 2025-12-31 11729366 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11729366 2025-01-01 11729366 core:CurrentFinancialInstruments 2024-12-31 11729366 bus:FRS102 2025-01-01 2025-12-31 11729366 2024-12-31 11729366 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11729366 2025-12-31 11729366 2024-01-01 2024-12-31 11729366 2025-01-01 2025-12-31 xbrli:pure xbrli:pure iso4217:GBP iso4217:GBP

Registered number: 11729366 # Sonas Management Ltd ​​​​​ #### #### Unaudited #### ​​Financial Statements #### Information For Filing With The Registrar #### For The Year Ended 31 December 2025
Sonas Management Ltd Registered number: 11729366 ​ Balance Sheet​ As At 31 December 2025
| Note | 2025 £ | 2024 £
--- | --- | --- | ---
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 35,503 | 25,608
Cash at bank and in hand |  | 86,729 | 211,041
|  | 122,232 | 236,649
Creditors: amounts falling due within one year | 6 | (95,859) | (222,329)
Equity |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 26,273 | 14,220
Total equity |  | 26,373 | 14,320
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 opted not to file the Statement of Income and Retained Earnings in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 March 2026 .
Mark Vickers​​​​​ | ​​
Director | ​​​
The notes on pages 5 to 10 form part of these financial statements.
Sonas Management Ltd Notes To The Financial Statements For The Year Ended 31 December 2025 1. General information Sonas Management Limited is a private company limited by share capital, incorporated in England and Wales, registration number 11729366. The address of the registered office is Wisteria Grange Barn, Pikes End, Pinner, Middlesex, United Kingdom, HA5 2EX. 2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Basis of preparation of financial statements The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied: b. Disclosure exemptions for qualifying entities under FRS 102 The Company has taken advantage of the following disclosure exemptions in preparing its ​​​​financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. c. Going concern The financial statements have been prepared on a going concern basis as the director believes adequate resources exist to enable it to meet its working capital requirements for at least twelve months from approval of these financial statements.
Sonas Management Ltd Notes To The Financial Statements For The Year Ended 31 December 2025 2. Accounting policies continued d. Foreign currency translation Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. e. Revenue Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: #### Rendering of services Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
| • | the amount of revenue can be measured reliably;
| • | it is probable that the Company​​​ will receive the consideration due under the transaction;
| • | the stage of completion of the contract at the end of the reporting period can be measured reliably; and
| • | the costs incurred or to be incurred in respect of the transaction can be measured reliably.
f. Debtors Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Sonas Management Ltd Notes To The Financial Statements For The Year Ended 31 December 2025 2. Accounting policies continued g. Cash and cash equivalents 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. h. Creditors Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. i. Taxation Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company ​operates​​ and generates​​ income. j. Financial instruments #### Financial liabilities The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.
Sonas Management Ltd Notes To The Financial Statements For The Year Ended 31 December 2025 3. Employees The average monthly number of employees, including directors, during the year was 1 (2024 - 1). 4. Debtors
| 2025 £ | 2024 £
--- | --- | ---
Due within one year |  |
Trade debtors | 24,000 | 24,000
Amounts owed by group undertakings | 11,150 | -
Other debtors | 100 | 1,352
Prepayments and accrued income | 253 | 256
| 35,503 | 25,608
Amounts owed by group undertakings are unsecured, interest-free, have no fixed date of repayment and are repayable on demand.
Sonas Management Ltd Notes To The Financial Statements For The Year Ended 31 December 2025 5. Cash and cash equivalents
| 2025 £ | 2024 £
--- | --- | ---
Cash at bank and in hand | 86,729 | 211,041
6. Creditors: Amounts falling due within one year
| 2025 £ | 2024 £
--- | --- | ---
Trade creditors | 63 | -
Amounts owed to group undertakings | - | 2,228
Corporation tax | 3,163 | 3,444
Other creditors | 86,729 | 211,041
Accruals and deferred income | 5,904 | 5,616
| 95,859 | 222,329
7. Related party transactions At the balance sheet date there is an amount owed by Sonas Commodities Limitedof £11,150 (2024 (owed to): £2,228 ). Mark Vickers is the director of Sonas Management Ltd and Sonas Commodities Ltd . This loan is interest free and is repayable on demand.