REGISTERED NUMBER: 02931114 (England and Wales)

SRK CONSULTING (GLOBAL) LIMITED

Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T J McGurk

T H Braun

D W Sandison

F P Rodrigues

J P Siddorn

T J Lucks

J I Joughin

R B Burnley

W F A Kellaway

C E Murray

A O Sfriso

A R T Thin

A T Van Zyl

W Jordaan

A E Mondragon

F Lake

M C Curotto

SECRETARY:

E M Hallett

REGISTERED OFFICE:

21 Gold Tops

NEWPORT

NP20 4PG

REGISTERED NUMBER:

02931114 (England and Wales)

AUDITORS:

MHA Audit Services LLP

Statutory Auditor

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

FIXED ASSETS

Investments

4

7,915,538

7,586,597

CURRENT ASSETS

Debtors: amounts falling due within one year

5

2,439,498

2,987,998

Debtors: amounts falling due after more than one year

5

111,780

342,894

Cash at bank

1,828,690

2,401,398

4,379,968

5,732,290

CREDITORS

Amounts falling due within one year

6

(689,915

)

(792,676

)

NET CURRENT ASSETS

3,690,053

4,939,614

TOTAL ASSETS LESS CURRENT LIABILITIES

11,605,591

12,526,211

CAPITAL AND RESERVES

Called up share capital

7

266,943

258,313

Share premium

3,391,912

2,860,994

Retained earnings

7,946,736

9,406,904

SHAREHOLDERS' FUNDS

11,605,591

12,526,211

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 4 August 2026 and were signed on its behalf by:

T J McGurk - Director

1.	STATUTORY INFORMATION

SRK Consulting (Global) Limited is a private company limited by shares incorporated in Wales within the United Kingdom. The company's registered number is 02931114 (England and Wales). The company's place of business is 5th Floor, Churchill House, 17 Churchill Way, Cardiff, CF10 2HH. The registered office is 21 Gold Tops, Newport, NP20 4PG.

The financial statements are presented in Sterling (£), the company's functional currency and rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

There have been no material departures from Financial Reporting Standard 102 1A.

Preparation of consolidated financial statements

The financial statements contain information about SRK Consulting (Global) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 and associates

Investments in subsidiary and associate undertakings are recognised 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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Fixed asset investments

Fixed asset investments are recorded at cost. Provision is made, where necessary, for any permanent diminution.

Income from fixed asset investments

Franked investment income is accounted for when received.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

Other

undertakings

associate

investments

Totals

£

£

£

£

COST

At 1 January 2025

3,392,802

4,176,595

17,200

7,586,597

Additions

4,336

459,605

-

463,941

Impairments

(135,000

)

-

-

(135,000

)

At 31 December 2025

3,262,138

4,636,200

17,200

7,915,538

NET BOOK VALUE

At 31 December 2025

3,262,138

4,636,200

17,200

7,915,538

At 31 December 2024

3,392,802

4,176,595

17,200

7,586,597

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

316,854

172,634

Due from group companies and

participating interests

2,122,644

2,815,364

2,439,498

2,987,998

2025

2024

£

£

Amounts falling due after more than one year:

Amounts owed by group undertakings

-

200,000

Deferred tax asset

111,780

142,894

111,780

342,894

Aggregate amounts

2,551,278

3,330,892

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

342,882

285,964

Due to group companies and participating interests

347,033

506,712

689,915

792,676

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

266,943

B Ordinary

£1

266,943

258,313

During the year ended 31 December 2025 an additional 8,630 £1 ordinary B shares were issued at a premium of £61.52 per share.

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

James Dobson BSc(Hons) FCA (Senior Statutory Auditor)

for and on behalf of MHA Audit Services LLP

MHA is the trading name of MHA Audit Services LLP, a limited liability

partnership in England and Wales (registered number OC455542)

9.	RELATED PARTY DISCLOSURES

During the year the company had the following transactions with its related parties:

2025

2024

£

£

Companies in which the entity has a participating interest

Dividends received

3,247,294

3,256,547

Key management personnel

Dividends paid

619,002

540,341

Fees

4,213

4,250

The company has taken advantage of the exemption in FRS 102. s33.1A Related Party Disclosures from disclosing transactions between two or more members of a group, where any subsidiary is a party to the transaction is wholly owned by such a member.