REGISTERED NUMBER: 13444526 (England and Wales)

Audited Financial Statements

for the Year Ended 30 June 2025

for

SOBODY (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N R Durrant

REGISTERED OFFICE:

The Beater House

Turkey Mill

Ashford Road

Maidstone

Kent

ME14 5PP

REGISTERED NUMBER:

13444526 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

(Statutory Auditors)

Bryant House

Bryant Road

Strood

Rochester

Kent

ME2 3EW

CURRENT ASSETS

Stocks

365,535

288,325

Debtors

4

159,266

30,215

Cash at bank

48,865

106,629

573,666

425,169

CREDITORS

Amounts falling due within one year

5

190,837

215,938

NET CURRENT ASSETS

382,829

209,231

TOTAL ASSETS LESS CURRENT LIABILITIES

382,829

209,231

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

382,729

209,131

SHAREHOLDERS' FUNDS

382,829

209,231

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 director and authorised for issue on 12 June 2026 and were signed by:

N R Durrant - Director

1.	STATUTORY INFORMATION

Sobody (UK) Limited is a private company, limited by shares, registered in England and Wales. The company registered number is 13444526 and the registered office address is The Beater House, Turkey Mill, Ashford Road, Maidstone, Kent, ME14 5PP.

The presentation currency of the financial statements is the Pound Sterling (£). Figures are rounded to the nearest pound.

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 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. Turnover is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes. Turnover is not recognised when goods or services are exchanged for goods or services that are of a similar nature and value or when the transaction lacks commercial substance.

Sale of goods

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

- the company has transferred the significant risks and rewards of ownership to the buyer;

- the company retains neither continuing managerial involvement to the degree usually associated with the ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

- it is probable that the company will receive the consideration due under the transaction;

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

Stocks

Stocks are valued at the lower of cost and net realisable value on a first in, first out basis , after making due allowance for obsolete and slow moving items.

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 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.

Financial instruments

Basic financial assets/liabilities including trade and other receivables/payables, cash and bank balances, are initially recognised at transaction price unless the arrangement constitutes a financing transaction (loan over period of time) where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Such assets/liabilities are subsequently carried at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,545

228

Amounts owed by group undertakings

114,814

-

Other debtors

40,907

29,987

159,266

30,215

Amounts owed by group undertakings are non interest bearing and have no fixed terms for repayment.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

101,245

36,693

Amounts owed to group undertakings

-

49,477

Taxation and social security

38,388

28,730

Other creditors

51,204

101,038

190,837

215,938

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

7.	RELATED PARTY DISCLOSURES

Included within sales is £4,004 (2024 - £9,523) relating to the sale of stock to Collagen For Dogs Ltd, a company controlled by N Durrant and S Durrant, who are shareholders of Submission Technology Ltd, the ultimate controlling party of this entity.

8.	PARENT COMPANY

The smallest group in which the results of the company are consolidated is that of which Submission Technology Limited is the parent company. The registered office of Submission Technology Limited is The Beater House, Turkey Mill, Ashford Road, Maidstone, Kent, ME14 5PP.