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Registered number: 11604449
SONNET CAPITAL LIMITED
Financial Statements
For The Year Ended 31 October 2025
Alvis & Company (Accountants) Ltd
SONNET CAPITAL LIMITED
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
SONNET CAPITAL LIMITED
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 11604449

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 5 |  | 209,839 |  | 210,846
|  |  | 209,839 |  | 210,846
CURRENT ASSETS
Debtors | 6 | 146,955 |  | 494,879 |
Cash at bank and in hand |  | 10,291 |  | - |
|  | 157,246 |  | 494,879 |
Creditors: Amounts Falling Due Within One Year | 7 | (674,401 ) |  | (636,746 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (517,155 ) |  | (141,867 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (307,316 ) |  | 68,979
NET (LIABILITIES)/ASSETS |  |  | (307,316 ) |  | 68,979
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | (307,416 ) |  | 68,879
SHAREHOLDERS' FUNDS |  |  | (307,316) |  | 68,979

For the year ending 31 October 2025 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 Income Statement.
On behalf of the board

Mr Craig Miller Director
31 July 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
SONNET CAPITAL LIMITED
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
SONNET CAPITAL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11604449 . The registered office is 143 Station Road, Hampton, Middlesex, TW12 2AL.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are 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 and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.4. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tax on Profit

| Tax Rate | 2025 |  | 2024
--- | --- | --- | --- | ---
| 2025 | 2024 | £ |  | £
Current tax
UK Corporation Tax | 19.0% | 19.0% | (1,092 ) |  | 1,092
Total tax charge for the period | (1,092 ) |  | 1,092

Page 2
Page 3
SONNET CAPITAL LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Profit before tax | (377,387) |  | 5,747
Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate) | (71,704 ) |  | 1,092
Expenses not deductible for tax purposes | 66,927 |  | -
Tax losses unutilised carried forward | 3,685 |  | -
Total tax charge for the period | (1,092) |  | 1,092

Loss of £5,747 carried back to prior accounting period.
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 210,846
As at 31 October 2025 | 210,846
Provision
As at 1 November 2024 | -
Impairment losses | 1,007
As at 31 October 2025 | 1,007
Net Book Value
As at 31 October 2025 | 209,839
As at 1 November 2024 | 210,846

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 146,955 |  | 494,879

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 1
Other creditors | 674,401 |  | 635,653
Taxation and social security | - |  | 1,092
| 674,401 |  | 636,746

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 3
Page 4
SONNET CAPITAL LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Related Party Transactions
Sonnet Holdings Ltd
A company in which Mr Miller is a director and shareholder.

| 2025 |  | 2024
| £ |  | £
Amount due from related party at the balance sheet date | 101,851 |  | 103,951

Sonnet Direct Ltd
A company in which Mr Miller is a director and shareholder.

| 2025 |  | 2024
| £ |  | £
Amount due from related party at the balance sheet date | 666 |  | 11,560

Company was dissolved on 16 June 2026.
1 Newland Lincoln
A company in which Mr Miller is a director and shareholder.

| 2025 |  | 2024
| £ |  | £
Amount due from related party at the balance sheet date | 60 |  | 339,368

Company was dissolved on 24 February 2026.
Page 4