REGISTERED NUMBER: 12642336 (England and Wales)

Sfo Alliance Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mr A Gherciu

SFO Alliance Holding Limited

REGISTERED OFFICE:

13 Victoria Square

London

SW1W 0RA

REGISTERED NUMBER:

12642336 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

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 Abridged 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 Sfo Alliance Limited for the year ended 31 March 2026 which comprise the Abridged Statement of Income and Retained Earnings, 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 Sfo Alliance 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 Sfo Alliance Limited and state those matters that we have agreed to state to the Board of Directors of Sfo Alliance 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 Sfo Alliance Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sfo Alliance 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 loss of Sfo Alliance Limited. You consider that Sfo Alliance 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 Sfo Alliance 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.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

19 August 2026

FIXED ASSETS

Property, plant and equipment

3

2,426

3,234

CURRENT ASSETS

Debtors

4

297,972

252,059

Cash at bank

429,884

456,681

727,856

708,740

CREDITORS

Amounts falling due within one year

5

351,199

314,977

NET CURRENT ASSETS

376,657

393,763

TOTAL ASSETS LESS CURRENT LIABILITIES

379,083

396,997

PROVISIONS FOR LIABILITIES

6

607

809

NET ASSETS

378,476

396,188

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

378,376

396,088

SHAREHOLDERS' FUNDS

378,476

396,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

Mr A Gherciu - Director

1.	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.

Turnover

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

Turnover is derived from the ordinary trading activities of the business and is recognised when the customers obtain the right to consideration.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

3.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

1,229

4,809

6,038

DEPRECIATION

At 1 April 2025

711

2,093

2,804

Charge for year

129

679

808

At 31 March 2026

840

2,772

3,612

NET BOOK VALUE

At 31 March 2026

389

2,037

2,426

At 31 March 2025

518

2,716

3,234

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

291,042

252,059

Other debtors

6,930

-

297,972

252,059

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,877

24

Trade creditors

319,762

77,742

Taxation and social security

14,801

232,216

Other creditors

14,759

4,995

351,199

314,977

6.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

607

809

Deferred

tax

£

Balance at 1 April 2025

809

Credit to Statement of Income and Retained Earnings during year

(202

)

Balance at 31 March 2026

607

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 April 2025

396,088

Deficit for the year

(17,712

)

At 31 March 2026

378,376

9.	RELATED PARTY DISCLOSURES

Included within other creditors are amounts due to key management personnel of £5,845 (2025: £2,445) at balance sheet date. No interest was charged on this balance and no set repayment terms are in place.

10.	ULTIMATE CONTROLLING PARTY

SFO Alliance Holding Limited (incorporated in the UAE) is the company's parent company.