REGISTERED NUMBER: 10497296 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Socius Limited

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

8

Directors:

M J W Naylor

J P F Perowne

H L Magee

Registered office:

Sycamore Farm

Common Road

Moulton Seas End

Spalding

Lincolnshire

PE12 6LF

Registered number:

10497296 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Socius Limited for the year ended 31 December 2025 which comprise the Income statement, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Socius Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Socius Limited and state those matters that we have agreed to state to the Board of Directors of Socius Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Socius Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Socius Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Socius Limited. You consider that Socius Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Socius Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

14 July 2026

Fixed assets

Tangible assets

5

64,685

7,493

Current assets

Stocks

11,126

7,840

Debtors

6

139,579

130,325

Cash at bank

332,967

295,312

483,672

433,477

Creditors

Amounts falling due within one year

7

315,105

292,667

Net current assets

168,567

140,810

Total assets less current liabilities

233,252

148,303

Creditors

Amounts falling due after more than one year

8

(53,355

)

-

Provisions for liabilities

(897

)

(1,873

)

Net assets

179,000

146,430

Capital and reserves

Called up share capital

10

10

10

Retained earnings

178,990

146,420

Shareholders' funds

179,000

146,430

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

M J W Naylor - Director

J P F Perowne - Director

1.	Statutory information

Socius Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Office equipment

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	Employees and directors

The average number of employees during the year was 152 (2024 - 165 ) .

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 January 2025

17,394

Additions

99,025

Disposals

(28,205

)

At 31 December 2025

88,214

Depreciation

At 1 January 2025

9,901

Charge for year

16,935

Eliminated on disposal

(3,307

)

At 31 December 2025

23,529

Net book value

At 31 December 2025

64,685

At 31 December 2024

7,493

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

98,279

93,708

Other debtors

41,300

36,617

139,579

130,325

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Finance leases (see note 9)

7,742

-

Trade creditors

2,211

1,335

Amounts owed to group undertakings

29,141

9,072

Corporation tax

12,939

7,015

Social security and other taxes

30,310

39,314

Pension creditor

3,066

3,679

VAT

125,915

136,558

Other creditors

347

157

Accruals and deferred income

103,434

95,537

315,105

292,667

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Finance leases (see note 9)

53,355

-

9.	Leasing agreements

Minimum lease payments fall due as follows:

Finance leases

2025

2024

£

£

Net obligations repayable:

Within one year

7,742

-

Between one and five years

53,355

-

61,097

-

Non-cancellable

operating leases

2025

2024

£

£

Within one year

-

26,242

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000,000

Ordinary shares

0.00001

10

10

11.	Related party disclosures

During the year the company owed £8,568 (owed from 2024: £1,437) to Jack Bucks Farm Limited, on interest free terms.

The company is a 50% subsidiary of Jack Bucks Farm Ltd.

During the year the company owed £20,573 (2024: £7,635) to Naylor Flowers Limited, on interest free terms.

The company is a 50% subsidiary of Naylor Flowers Limited.