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Registered number: 10396116 SOPHACT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
SOPHACT LIMITED REGISTERED NUMBER: 10396116 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 2,217 |  | 2,433
|  |  | 2,217 |  | 2,433
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 25,285 |  | 15,419 |
Cash at bank and in hand | 5 | 3,484 |  | 3,269 |
|  | 28,769 |  | 18,688 |
Creditors: amounts falling due within one year | 6 | (23,788) |  | (7,333) |
Net current assets |  |  | 4,981 |  | 11,355
Total assets less current liabilities |  |  | 7,198 |  | 13,788
Net assets |  |  | 7,198 |  | 13,788
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 7,188 |  | 13,778
|  |  | 7,198 |  | 13,788
Page 1
SOPHACT LIMITED REGISTERED NUMBER: 10396116 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with 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 by:
J Trenner
Director
Date: 5 May 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
SOPHACT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Sophact Limited is a private Company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (registered number 10396116). The Company's registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The principal activity of the Company during the period was that of management consultancy services. The financial statements are presented in Sterling, which is the functional currency of the Company. 2.Accounting policies
| 2.1 | 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results and the solvency of the company. Given that the company is in a net asset position the director considers it appropriate to prepare the financial statements on a going concern basis. The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the director.
| 2.3 | 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 the 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 contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
SOPHACT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the below methods. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | Reducing balance method
|  |  |  | Computer equipment | - | 33% | Straight line method
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
SOPHACT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.10 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also 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 balance sheet date in the countries where the Company operates and generates income. Page 5
SOPHACT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Tangible fixed assets
|  | Motor vehicles | Office and computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 8,800 | 7,064 | 15,864
| Additions | - | 919 | 919
| At 30 September 2025 | 8,800 | 7,983 | 16,783
| Depreciation |  |  |
| At 1 October 2024 | 7,234 | 6,196 | 13,430
| Charge for the year on owned assets | 392 | 744 | 1,136
| At 30 September 2025 | 7,626 | 6,940 | 14,566
| Net book value |  |  |
| At 30 September 2025 | 1,174 | 1,043 | 2,217
| At 30 September 2024 | 1,566 | 868 | 2,434
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SOPHACT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 23,987 | 14,847
| Other debtors | 1,163 | 514
| Prepayments and accrued income | 135 | 58
|  | 25,285 | 15,419
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,484 | 3,269
|  | 3,484 | 3,269
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 18 | -
| Corporation tax | - | 1,153
| Other creditors | 21,602 | 5,280
| Accruals and deferred income | 2,168 | 900
|  | 23,788 | 7,333
7. | Controlling party
The company is under the control of its sole director, J Trenner.
Page 7