REGISTERED NUMBER: 14657042 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

SONTRAD INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D I Danon

E Oblowitz

REGISTERED OFFICE:

5 Beaumont Gate

Shenley Hill

Radlett

WD7 7AR

REGISTERED NUMBER:

14657042 (England and Wales)

AUDITORS:

Nagler Simmons

Chartered Accountants and Statutory Auditors

5 Beaumont Gate

Shenley Hill

Radlett

WD7 7AR

CURRENT ASSETS

Debtors

4

5,591

153,714

Cash at bank

682,094

631,554

687,685

785,268

CREDITORS

Amounts falling due within one year

5

651,189

872,165

NET CURRENT ASSETS/(LIABILITIES)

36,496

(86,897

)

TOTAL ASSETS LESS CURRENT LIABILITIES

36,496

(86,897

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

36,396

(86,997

)

SHAREHOLDERS' FUNDS

36,496

(86,897

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

D I Danon - Director

E Oblowitz - Director

1.	STATUTORY INFORMATION

Sontrad International 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.

The presentation currency of the financial statements is the US Dollar ($).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the fair value of consideration received or receivable for goods and services provided in the normal course of business. The Company recognises revenue only when a sale is completed and control of the goods or services has been transferred to the customer.

Revenue is recognised at the point when all significant contractual obligations have been fulfilled and the Company has an enforceable right to consideration.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

$

$

Trade debtors

-

145,800

Other debtors

5,591

7,914

5,591

153,714

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

$

$

Trade creditors

-

179,525

Amounts owed to group undertakings

625,432

625,432

Taxation and social security

4,424

-

Other creditors

21,333

67,208

651,189

872,165

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Robert Harris (Senior Statutory Auditor)

for and on behalf of Nagler Simmons

7.	RELATED PARTY DISCLOSURES

Group and other related parties

29.02.24

$

Purchases

294,516

Amount due to related party

625,432

Related party transactions for the current year were with the parent company.

The company is a 100% subsidiary of South North Exports (Proprietary) Limited. Its registered office address is 11th Floor, Portside, 4 Bree Street, Cape Town, 8001, South Africa