REGISTERED NUMBER: 13942143 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

5 APRIL 2026

FOR

SF SERVICES EAST SUSSEX LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

5

639

-

Investments

6

929,442

661,026

930,081

661,026

CURRENT ASSETS

Debtors

7

493

9,390

Cash at bank and in hand

30,274

65,541

30,767

74,931

CREDITORS

Amounts falling due within one year

8

6,467

5,196

NET CURRENT ASSETS

24,300

69,735

TOTAL ASSETS LESS CURRENT LIABILITIES

954,381

730,761

CREDITORS

Amounts falling due after more than one year

9

(900,000

)

(750,000

)

PROVISIONS FOR LIABILITIES

10

(4,467

)

-

NET ASSETS/(LIABILITIES)

49,914

(19,239

)

CAPITAL AND RESERVES

Called up share capital

11

100

100

Non distributable reserve

12

132,211

48,739

Retained earnings

(82,397

)

(68,078

)

SHAREHOLDERS' FUNDS

49,914

(19,239

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

Dr S French - Director

Dr S Kochhar - Director

1.	STATUTORY INFORMATION

SF Services East Sussex Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13942143

Registered office:

48 St Leonards Road

Bexhill on Sea

East Sussex

TN40 1JB

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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Computer equipment

-

20% on cost

All fixed assets are initially recorded at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Provision is made for tax on gains and losses arising from investment assets that are measured at fair value. This is measured using the tax rates and allowances that are expected to apply to the sale of the asset.

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.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Fixed asset investments

The fixed asset investments are revalued annually to their fair value. The movement in value is recognised in the profit and loss account.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

799

At 5 April 2026

799

DEPRECIATION

Charge for year

160

At 5 April 2026

160

NET BOOK VALUE

At 5 April 2026

639

6.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 6 April 2025

661,026

Additions

297,337

Disposals

(132,000

)

Revaluations

103,079

At 5 April 2026

929,442

NET BOOK VALUE

At 5 April 2026

929,442

At 5 April 2025

661,026

Cost or valuation at 5 April 2026 is represented by:

Listed

investments

£

Valuation in 2023

23,926

Valuation in 2024

47,081

Valuation in 2024

8,465

Valuation in 2025

(19,300

)

Valuation in 2026

103,079

Cost

766,191

929,442

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Directors' current accounts

200

-

Corporation tax recoverable

293

175

Deferred tax asset

-

9,215

493

9,390

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Accruals and deferred income

6,467

5,196

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other loans more 5yrs non-inst

900,000

750,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

900,000

750,000

10.	PROVISIONS FOR LIABILITIES

2026

£

Deferred tax

Accelerated capital allowances

121

Tax losses carried forward

(26,672

)

Investment revaluation gain

31,018

4,467

Deferred tax

£

Balance at 6 April 2025

(9,215

)

Provided during year

13,682

Balance at 5 April 2026

4,467

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

90

Ordinary

£1

90

90

5

Ordinary A

£1

5

5

5

Ordinary B

£1

5

5

100

100

12.

RESERVES

Non

distributable

reserve

£

At 6 April 2025

48,739

Revaluation of investments

83,472

At 5 April 2026

132,211

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Amounts due from directors at the balance sheet date total £200 (2025: £Nil). Amounts due are interest-free, unsecured, and repayable on demand.