REGISTERED NUMBER: 08846756 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

SOVEREIGN C.I. HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S McAulay

SECRETARY:

Mrs S McAulay

REGISTERED OFFICE:

Commercial House

13 Westham Business Park

Eastbourne Road

Pevensey

East Sussex

BN24 5NP

REGISTERED NUMBER:

08846756 (England and Wales)

ACCOUNTANTS:

Watson Associates (Professional Services) Ltd

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

FIXED ASSETS

Tangible assets

4

182,365

182,365

Investments

5

50,299

50,299

232,664

232,664

CURRENT ASSETS

Debtors

6

200,661

140,027

Cash at bank

575,160

364,855

775,821

504,882

CREDITORS

Amounts falling due within one year

7

(8,715

)

(7,619

)

NET CURRENT ASSETS

767,106

497,263

TOTAL ASSETS LESS CURRENT LIABILITIES

999,770

729,927

CREDITORS

Amounts falling due after more than one year

8

(15,399

)

(21,324

)

NET ASSETS

984,371

708,603

CAPITAL AND RESERVES

Called up share capital

9

98

98

Retained earnings

984,273

708,505

SHAREHOLDERS' FUNDS

984,371

708,603

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 August 2026 and were signed by:

S McAulay - Director

1.	STATUTORY INFORMATION

Sovereign C.I. Holdings Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

No provision for depreciation is made in respect of the freehold property as the directors consider such a charge to be immaterial. Annual impairment reviews are conducted to support the carrying value with any diminution in value being recognised in the period in which it occurs.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 May 2025

and 30 April 2026

182,365

NET BOOK VALUE

At 30 April 2026

182,365

At 30 April 2025

182,365

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 May 2025

and 30 April 2026

50,299

NET BOOK VALUE

At 30 April 2026

50,299

At 30 April 2025

50,299

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

200,661

140,027

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

226

-

Taxation and social security

8,440

7,570

Other creditors

49

49

8,715

7,619

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

15,399

21,324

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

15,399

21,324

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

66

Ordinary A

£1

66

66

32

Ordinary B

£1

32

32

98

98