REGISTERED NUMBER: 15833732 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

S3 TOPCO UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr K Choksi

Mr K Lewin

Mr K Morris

REGISTERED OFFICE:

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

REGISTERED NUMBER:

15833732 (England and Wales)

ACCOUNTANTS:

Richardson Jones

Chartered Accountants

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

FIXED ASSETS

Investments

4

80,000

80,000

CURRENT ASSETS

Debtors

5

2,105,580

1,830,743

CREDITORS

Amounts falling due within one year

6

1,315,508

1,044,200

NET CURRENT ASSETS

790,072

786,543

TOTAL ASSETS LESS CURRENT LIABILITIES

870,072

866,543

CAPITAL AND RESERVES

Called up share capital

120,000

120,000

Share premium

1,079,991

1,079,991

Retained earnings

(329,919

)

(333,448

)

870,072

866,543

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

Mr K Lewin - Director

1.	STATUTORY INFORMATION

S3 TopCo UK 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.

Turnover

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

80,000

NET BOOK VALUE

At 31 December 2025

80,000

At 31 December 2024

80,000

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

65,392

-

Amounts owed by group undertakings

457,243

896,839

Other debtors

88,562

165,683

Section 455 tax recoverable

28,688

-

Social security and other taxes

37,853

36,941

Prepayments and accrued income

227,842

31,280

905,580

1,130,743

Amounts falling due after more than one year:

Amounts owed by group undertakings

1,200,000

700,000

Aggregate amounts

2,105,580

1,830,743

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

2

287,475

Amounts owed to group undertakings

1,095,445

725,445

Accruals and deferred income

220,061

31,280

1,315,508

1,044,200