SOFCAL Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC808320

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		500,000		344,004

			500,000		344,004
CURRENT ASSETS
Debtors	5	17,246		100
Cash at bank and in hand		14,840		1,984

		32,086		2,084
Creditors: Amounts Falling Due Within One Year	6	(131,982 )		(126,978 )

NET CURRENT ASSETS (LIABILITIES)			(99,896 )		(124,894 )

TOTAL ASSETS LESS CURRENT LIABILITIES			400,104		219,110

Creditors: Amounts Falling Due After More Than One Year	7		(229,079 )		(233,039 )

NET ASSETS/(LIABILITIES)			171,025		(13,929 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Revaluation reserve	10		155,996		-
Profit and Loss Account			14,929		(14,029 )

SHAREHOLDERS' FUNDS			171,025		(13,929)

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SOFCAL Holdings Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Deeney

Director

10/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SOFCAL Holdings Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC808320 . The registered office is 40 Milton Road, East Kilbride, G74 5BU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value have not been recognised in the profit and loss account.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Investment Property

	2026
	£
Fair Value
As at 1 May 2025	344,004
Revaluations	155,996

As at 30 April 2026	500,000

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SOFCAL Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,745	-
Other debtors	15,501	100

	17,246	100

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	3,874	3,954
Amounts owed to group undertakings	122,571	122,317
Other creditors	2,035	707
Taxation and social security	3,502	-

	131,982	126,978

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	229,079	233,039

8. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	232,953		236,993

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 May 2025	-	(14,029 )
Profit for year	-	28,958

Net investment property revaluation reserve	155,996	-

Other comprehensive income for the year	155,996	-

Total comprehensive income for the year	155,996	28,958

As at 30 April 2026	155,996	14,929

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SOFCAL Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

11. Related Party Transactions

At the balance sheet date, the company owed £122,571 (2025: £122,317) to MD Electrical Contractors Ltd, a company under the common control of Christopher Deeney. The loan is unsecured, interest-free, and has no fixed date for repayment.

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