REGISTERED NUMBER: 15874965 (England and Wales)

Sadorp UK Limited

Unaudited Financial Statements

for the Period 3 August 2024 to 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Porter

R M Porter

REGISTERED OFFICE:

7 Lynwood Court

Priestlands Place

Lymington

SO41 9GA

REGISTERED NUMBER:

15874965 (England and Wales)

Fixed assets

Tangible assets

5

11,145

Current assets

Stocks

141,721

Debtors

6

170,463

Cash at bank

102,088

414,272

Creditors

Amounts falling due within one year

7

(424,280

)

Net current liabilities

(10,008

)

Total assets less current liabilities

1,137

Provisions for liabilities

(2,786

)

Net liabilities

(1,649

)

Reserves

Retained earnings

(1,649

)

Shareholders' funds

(1,649

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

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

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

R M Porter - Director

1.	STATUTORY INFORMATION

Sadorp UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentational currency is pound sterling.

The Company is a qualifying entity for the purpose of FRS 102 and has elected to take exemption from disclosure of statement of cash flows.

CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

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 really apparent from other sources. The estimates and associated assumptions are based in 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.

GOING CONCERN

The directors have, at the time of approving the financial statements, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, they adopt a going concern basis of accounting in preparing the financial statements. The directors have considered a period of 12 months from the balance sheet date.

TURNOVER

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

o the Company has transferred the significant risks and rewards of ownership to the buyer;

o the Company retains neither continuing managerial Involvement to the degree usually associated with ownership nor effective control over the goods sold;

o the amount of revenue can be measured reliably;

o it is probable that the Company will receive the consideration due under the transaction; and

o the costs incurred or to be incurred in respect of the transaction can be measured reliably.

TANGIBLE FIXED ASSETS

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses.Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures and fittings

20%

Office equipment

20%

STOCKS

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks.Net realisable value is based on selling price less anticipated costs to completion and selling costs.

DEBTORS

Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs.

CREDITORS

Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs.

TAXATION

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

Equipment

Totals

£

£

£

COST

Additions

2,080

11,273

13,353

At 31 December 2025

2,080

11,273

13,353

DEPRECIATION

Charge for period

400

1,808

2,208

At 31 December 2025

400

1,808

2,208

NET BOOK VALUE

At 31 December 2025

1,680

9,465

11,145

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

132,506

Amount owed to parent company

500

Amount owed to related party

6,663

VAT

28,031

Prepayments

2,763

170,463

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

236,627

Amount owed to related parties

76,820

Social security and other tax

4,966

Pension Liability

636

Directors' current accounts

98,887

Accruals and deferred income

6,344

424,280

8.	CALLED UP SHARE CAPITAL

SHARE CAPITAL

Allotted, called up and fully paid

2025

1 ordinary share at £0.01

-

9.	PARENT UNDERTAKING AND ULTIMATE CONTROLLING PARTY

The company's immediate and ultimate parent is Sadorp Global Holdings Limited, incorporated in England and Wales.

These financial statements are available upon request from the Companies House website www.companieshouse.gov.uk.

The ultimate controlling party is RM Porter who owns over 75% of the share capital of the company.