ACCOUNTS - Final Accounts preparation

Registered number: 15741743

SOTER SERVICES UK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

SOTER SERVICES UK LIMITED

REGISTERED NUMBER: 15741743

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		$		$

Fixed assets
Tangible assets	4		1,839		2,918
			1,839		2,918
Current assets
Debtors: amounts falling due within one year	5	18,736		6,720
Cash at bank and in hand	6	38,733		219,653
		57,469		226,373
Creditors: amounts falling due within one year	7	(20,643)		(225,297)
Net current assets			36,826		1,076
Total assets less current liabilities			38,665		3,994

Net assets			38,665		3,994

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		38,664	3,993
		38,665	3,994

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SOTER SERVICES UK LIMITED

REGISTERED NUMBER: 15741743

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 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 Period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 statement of comprehensive income 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 on 14 July 2026.

H J Orser

Director

The notes on pages 3 to 6 form part of these financial statements.

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SOTER SERVICES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Soter Services UK Limited is a private company limited by shares, incorporated in England and Wales. The registered off address is 101 New Cavendish Street, 1st Floor South, London United Kingdom, W1W 6XH

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue 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. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

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SOTER SERVICES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

3 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

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.

2.7

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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SOTER SERVICES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Employees

The average monthly number of employees, including the director, during the Period was as follows:

	31 December	Period ended 31 December
	2025	2024
	No.	No.

Average number of employees	1	1

4.	Tangible fixed assets

		Computer equipment
		$
	Cost or valuation
	At 1 January 2025	3,238
	At 31 December 2025	3,238
	Depreciation
	At 1 January 2025	320
	Charge for the Period on owned assets	1,079
	At 31 December 2025	1,399
	Net book value
	At 31 December 2025	1,839
	At 31 December 2024	2,918

Debtors

					2025	2024
					$	$


Amounts owed by group undertakings	15,814	1
Prepayments and accrued income	2,922	6,719
	18,736	6,720

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SOTER SERVICES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

5.Debtors (continued)

6.	Cash and cash equivalents
		2025	2024
		$	$

Cash at bank and in hand	38,733	219,653
	38,733	219,653

7.	Creditors: Amounts falling due within one year
		2025	2024
		$	$

Trade creditors	242	54,067
Amounts owed to group undertakings	-	152,364
Corporation tax	2,829	-
Other creditors	11,886	-
Accruals and deferred income	5,686	18,866
	20,643	225,297

8.	Share capital
		2025	2024
		$	$

Allotted, called up and fully paid

1 (2024 - 1) Ordinary shares share of $1.00	1	1

9.	Controlling party

As at 31 December 2024, the ultimate controlling party of Soter Services UK Limited is Soter Holdings Limited, a company incorporated in the United Arab Emirates (UAE). Soter Holdings Limited holds a 100% ownership interest in Soter Services UK Limited.

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