REGISTERED NUMBER: 10344359 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Soho Continental Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

11,475,778

8,923,926

Current assets

Debtors

5

97,267

107,793

Cash at bank

291,474

496,454

388,741

604,247

Creditors

Amounts falling due within one year

6

(34,465

)

(36,519

)

Net current assets

354,276

567,728

Total assets less current liabilities

11,830,054

9,491,654

Creditors

Amounts falling due after more than one year

7

(8,326,085

)

(8,335,905

)

Provisions for liabilities

9

(1,258,286

)

(620,786

)

Net assets

2,245,683

534,963

Capital and reserves

Called up share capital

1,000

1,000

Revaluation reserve

10

5,675,266

3,125,266

Retained earnings

10

(3,430,583

)

(2,591,303

)

Shareholders' funds

2,245,683

534,963

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Jurgis Lapienis - Director

1.	Statutory information

Soho Continental 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:

10344359

Registered office:

35-37 Ludgate Hill Office 7

London

United Kingdom

EC4M 7JN

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 as modified by the revaluation of certain assets.

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.

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 1 (2024 - 1 ) .

4.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

Cost or valuation

At 1 September 2024

8,922,544

1,727

12,089

8,936,360

Additions

-

2,747

-

2,747

Revaluations

2,550,000

-

-

2,550,000

At 31 August 2025

11,472,544

4,474

12,089

11,489,107

Depreciation

At 1 September 2024

-

345

12,089

12,434

Charge for year

-

895

-

895

At 31 August 2025

-

1,240

12,089

13,329

Net book value

At 31 August 2025

11,472,544

3,234

-

11,475,778

At 31 August 2024

8,922,544

1,382

-

8,923,926

Cost or valuation at 31 August 2025 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

Valuation in 2025

2,550,000

2,747

-

2,552,747

Cost

8,922,544

1,727

12,089

8,936,360

11,472,544

4,474

12,089

11,489,107

5.

Debtors: amounts falling due within one year

31.8.25

31.8.24

£

£

Trade debtors

28,136

28,976

Other debtors

53,500

53,500

VAT

50

9,736

Prepayments

15,581

15,581

97,267

107,793

6.

Creditors: amounts falling due within one year

31.8.25

31.8.24

£

£

Other creditors

31,465

35,158

Accrued expenses

3,000

1,361

34,465

36,519

7.

Creditors: amounts falling due after more than one year

31.8.25

31.8.24

£

£

Bank loans (see note 8)

5,138,135

6,779,291

Trade creditors

3,187,950

1,556,614

8,326,085

8,335,905

8.

Loans

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due between one and two years:

Bank loans > 1 year

5,138,135

6,779,291

9.	Provisions for liabilities

31.8.25

31.8.24

£

£

Deferred tax

Accelerated capital allowances

150,000

150,000

Other timing differences

1,108,286

470,786

1,258,286

620,786

Deferred tax

£

Balance at 1 September 2024

Prior year adjustment

620,786

As restated

620,786

Provided during year

637,500

Balance at 31 August 2025

1,258,286

10.

Reserves

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 September 2024

(2,591,303

)

3,125,266

533,963

Deficit for the year

(839,280

)

(839,280

)

Purchase of own shares

-

2,550,000

2,550,000

At 31 August 2025

(3,430,583

)

5,675,266

2,244,683