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Registered number: 15007487 SOUTHBOUND INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
SOUTHBOUND INVESTMENTS LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 6
SOUTHBOUND INVESTMENTS LIMITED REGISTERED NUMBER: 15007487 BALANCE SHEET AS AT 31 JULY 2025
|  | 31 July 2025 |  | 31 July 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 8,064 |  | 190
|  |  | 8,064 |  | 190
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 35,896 |  | - |
Cash at bank and in hand | 6 | 41,724 |  | 996 |
|  | 77,620 |  | 996 |
Creditors: amounts falling due within one year | 7 | (102,365) |  | (5,293) |
Net current liabilities |  |  | (24,745) |  | (4,297)
Total assets less current liabilities |  |  | (16,681) |  | (4,107)
Net liabilities |  |  | (16,681) |  | (4,107)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | (16,781) |  | (4,207)
|  |  | (16,681) |  | (4,107)
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SOUTHBOUND INVESTMENTS LIMITED REGISTERED NUMBER: 15007487 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Cihat Selman Yilmaz
Director
Date: 16 July 2026
The notes on pages 3 to 6 form part of these financial statements. 2
SOUTHBOUND INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
The company is a private company limited by shares and is registered in England and Wales. The address of its registered office is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company is that of an investments holding company. The prior year financial statements were prepared for a period longer than twelve months, whereas the current year covers a twelve month period. Therefore, the comparative figures (including the related notes) are not entirely comparable with those for the current year.15007487 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The company has elected to take advantage of the exemption available under section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements. This exemption has been applied on the grounds that the group, of which the company is the parent, qualifies as a small group under the relevant provisions of the Act. Accordingly, these financial statements present information about the company as an individual entity and do not include consolidated financial information relating to the group. The following principal accounting policies have been applied:
| 2.2 | Going concern
The director has considered the financial position of the company at the year end and at the date of approval of the financial statements. The director is satisfied that the company will be able to satisfy its financial obligations for at least 12 months from the date of approval of the financial statements. The director confirmed that financial support will be made available by the shareholder, if required, to enable the company to meet its obligations as they fall due. Therefore, the financial statements have been prepared on the going concern basis. 3
SOUTHBOUND INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Associates
Investments in associates are held at cost less impairment.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of the financial assets and liabilities such as other creditors. 4
SOUTHBOUND INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments (continued)
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies | Investments in associates | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 August 2024 | - | 190 | 190
| Additions | 7,874 | - | 7,874
| At 31 July 2025 | 7,874 | 190 | 8,064
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amount owed by group undertaking | 35,633 | -
| Prepayments and accrued income | 263 | -
|  | 35,896 | -
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 41,724 | 996
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SOUTHBOUND INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 94,145 | 1,793
| Accruals | 8,220 | 3,500
|  | 102,365 | 5,293
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 -100) Ordinary shares shares of £1.00 each | 100 | 100
9. | Related party transactions
| No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35. As at the balance sheet date the company owed £49,096 (2024 - £1,793) to the director. The loans are interest free and repayable on demand. Included within other creditors is an amount of £37,542 (2024 - £NIL) due to a company controlled by the director. The balance is unsecured, interest free and repayable on demand.
10. | Subsidiary undertaking
| The following was a subsidiary undertaking of the company:
| Name | Registered office | Principal activity | Class of shares | Holding
| Southbound Holding Ltd | IH-00-01-01-OF-01, Level 1, Innovation Hub, Dubai International Financial Centre, Dubai, United Arab Emirates | Holding company | Ordinary | 100%
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