For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

Sudlows South Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ducie Works, 107 Hulme Hall Lane, Manchester, M40 8HH.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company.

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

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Sudlows South Limited is a wholly owned subsidiary of Sudlows Group Limited and the results of Sudlows South Limited are included in the consolidated financial statements of Sudlows Group Limited which are available from the registered office Ducie Works, 107 Hulme Hall Lane, Manchester, M40 8HH.

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

The average monthly number of persons (including directors) employed by the company during the year was 4 (2024 - 4).

Details of the company's subsidiaries at 31 October 2025 are as follows:

The company has taken advantage of the exemption under FRS 102 Section 33 (Paragraph 33.1A) from disclosing intra group transactions on the basis that the company is a wholly owned subsidiary within the group.

Amounts due to group undertakings at the reporting date totalled £1,715,929 (2024: £1,715,929) owing to Sudlows Group Limited.

The company is a wholly owned subsidiary of Sudlows Group Limited.

The ultimate parent company in which the financial statements of the company are consolidated is Sudlows Group Limited and these consolidated financial statements are available from its registered office of Ducie Works, Hulme Hall Lane, Manchester, M40 8HH.

The ultimate controlling party is J A Collins, by virtue of his controlling interest in Sudlows Group Limited.