Company registration number 12370771 (England and Wales)
SO-G TECHNOLOGY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SO-G TECHNOLOGY LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
SO-G TECHNOLOGY LTD
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
4,219
5,625
Tangible assets
4
21,845
29,127
26,064
34,752
Current assets
Debtors
5
48,000
77,893
Cash at bank and in hand
18,991
34,774
66,991
112,667
Creditors: amounts falling due within one year
6
(100,174)
(232,680)
Net current liabilities
(33,183)
(120,013)
Total assets less current liabilities
(7,119)
(85,261)
Creditors: amounts falling due after more than one year
7
(540,035)
(500,035)
Net liabilities
(547,154)
(585,296)
Capital and reserves
Called up share capital
1
1
Share premium account
797,966
437,966
Profit and loss reserves
(1,345,121)
(1,023,263)
Total equity
(547,154)
(585,296)
SO-G TECHNOLOGY LTD
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 July 2026
Mr S O Grossman
Director
Company registration number 12370771 (England and Wales)
SO-G TECHNOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

SO-G Technology Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 5 Strling Court Yard, Striling Way, Borehamwood, England, WD6 2FX.

1.1
Basis of preparation

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. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

For the year ended 31 true December 2025, the company incurred a loss before tax of £321,858 (2024: loss before tax of £498,689). The net current liabilities were £33,183 (2024: £1 20,013 net current liabilities) and net liabilities were £5 47,154 (2024: £585,296). The financial statements have been prepared on a going concern basis, the validity of which depends upon the financial support from the directors and owners.

A t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents & licences
25%
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

SO-G TECHNOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25%
Fixtures and fittings
25%
Computers equipment
25%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
6
SO-G TECHNOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Intangible fixed assets
Patents & licences
£
Cost
At 1 January 2025 and 31 December 2025
8,333
Amortisation and impairment
At 1 January 2025
2,708
Amortisation charged for the year
1,406
At 31 December 2025
4,114
Carrying amount
At 31 December 2025
4,219
At 31 December 2024
5,625
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers equipment
Total
£
£
£
£
Cost
At 1 January 2025 and 31 December 2025
14,790
1,663
30,665
47,118
Depreciation and impairment
At 1 January 2025
7,905
587
9,499
17,991
Depreciation charged in the year
1,721
269
5,292
7,282
At 31 December 2025
9,626
856
14,791
25,273
Carrying amount
At 31 December 2025
5,164
807
15,874
21,845
At 31 December 2024
6,885
1,076
21,166
29,127
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
26,650
26,649
Other debtors
21,350
51,244
48,000
77,893
SO-G TECHNOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
18,688
20,206
Trade creditors
30,662
4,633
Corporation tax
-
0
9,040
Other taxation and social security
46,530
35,929
Other creditors
4,294
162,872
100,174
232,680
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
540,035
500,035
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