Company No: 14051465 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.08.2025		31.08.2024
		£		£
Fixed assets
Investment property	3	246,077		246,077
		246,077		246,077
Current assets
Debtors	4	5,938		5,734
Cash at bank and in hand		5,587		6,400
		11,525		12,134
Creditors: amounts falling due within one year	5	( 108,763)		( 109,514)
Net current liabilities		(97,238)		(97,380)
Total assets less current liabilities		148,839		148,697
Creditors: amounts falling due after more than one year	6	( 165,800)		( 165,800)
Net liabilities		( 16,961)		( 17,103)
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		( 17,061 )		( 17,203 )
Total shareholders' deficit		( 16,961)		( 17,103)

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These 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 SOS Property Services Ltd (registered number: 14051465) were approved and authorised for issue by the Board of Directors on 23 April 2026. They were signed on its behalf by:

Mr S A O'Sullivan Director

1. Accounting policies

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

General information and basis of accounting

SOS Property Services 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 Sigma House Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, 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 pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £16,961. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. The company recognises revenue based on its value of the services provided to date.

Taxation

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

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	31.08.2025		31.08.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 September 2024	246,077
As at 31 August 2025	246,077

There has been no valuation of investment property by an independent valuer. The directors believes there is no material change to the value of the property.

4. Debtors

	31.08.2025		31.08.2024
	£		£
Deferred tax asset	5,687		5,734
Other debtors	251		0
	5,938		5,734

5. Creditors: amounts falling due within one year

	31.08.2025		31.08.2024
	£		£
Accruals and deferred income	1,250		2,001
Other creditors	107,513		107,513
	108,763		109,514

6. Creditors: amounts falling due after more than one year

	31.08.2025		31.08.2024
	£		£
Bank loans (secured)	165,800		165,800

The bank loans are secured on the investment property at Climsland Road.

7. Deferred tax

	31.08.2025		31.08.2024
	£		£
At the beginning of financial year	5,734		4,052
(Charged)/credited to the Profit and Loss Account	( 47)		1,682
At the end of financial year	5,687		5,734

8. Called-up share capital

	31.08.2025		31.08.2024
	£		£
Allotted, called-up and fully-paid
70 Ordinary A shares of £ 1.00 each	70		70
30 Ordinary B shares of £ 1.00 each	30		30
	100		100