REGISTERED NUMBER: 09976584 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SUKI.INTERNATIONAL LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

J R Hausener

K E Heck

SECRETARY:

Canute Secretaries Limited

REGISTERED OFFICE:

27 Greville Street

London

EC1N 8SU

REGISTERED NUMBER:

09976584 (England and Wales)

AUDITORS:

Seymour Taylor Limited, Statutory Auditor

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

CURRENT ASSETS

Debtors

4

1,764

1,716

CREDITORS

Amounts falling due within one year

5

62,856

54,158

NET CURRENT LIABILITIES

(61,092

)

(52,442

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(61,092

)

(52,442

)

CAPITAL AND RESERVES

Called up share capital

6

5,000

5,000

Retained earnings

(66,092

)

(57,442

)

SHAREHOLDERS' FUNDS

(61,092

)

(52,442

)

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 21 September 2026 and were signed on its behalf by:

K E Heck - Director

J R Hausener - Director

1.	GENERAL INFORMATION

Suki.International Limited is a private company limited by shares and incorporated in England and Wales. The address of the company's registered office is 27 Greville Street, London, EC1N 8SU. The registered number is 09976584.

The presentation currency of these financial statements is Sterling (£), being the currency of the primary economic market in which the entity operates (its functional currency). All amounts in these financial statements have been rounded to the nearest pound unless stated otherwise.

The significant accounting policies applied in the preparation 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Although at the statement of financial position date the company had net current liabilities and total net liabilities amounting to £61,092 (2024: £52,442), the company's principal creditor is its immediate parent company. Based on information available at the date of approval and the immediate parent company's confirmation of its continued support, the company continues to adopt the going concern basis in preparing these financial statements.

Taxation

Tax on the profit or loss 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 directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.

Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the statement of financial position date, and any adjustment to tax payable in respect of previous years.

Deferred tax

Deferred tax is provided on timing differences which arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Differences between accumulated depreciation and tax allowances for the cost of a fixed asset, if and when all conditions for retaining the tax allowances have been met, are not provided for. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense.

Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the statement of financial position date. Deferred tax balances are not discounted.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that is it probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Transactions denominated in foreign currencies are translated into Sterling at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities at the period end denominated in a foreign currency are translated into Sterling at the rate of exchange ruling at the statement of financial position date. Exchange differences are taken into account when arriving at the operating profit.

Financial instruments

The company has applied the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues" of FRS 102 to its financial statements.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,764

1,716

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

2,010

Amounts owed to group undertakings

57,756

46,568

Other creditors

5,100

5,580

62,856

54,158

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

5,000

Ordinary

£1

5,000

5,000

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

The Report of the Auditors was unqualified.

Joanne Kingsnorth FCA (Senior Statutory Auditor)

for and on behalf of Seymour Taylor Limited, Statutory Auditor

8.	ULTIMATE PARENT COMPANY

The controlling party is Suki.International GmbH.

The director considers Suki. GmbH (incorporated in Germany) to be the immediate parent company and the ultimate parent company to be Serafin GmbH.

The largest group in which this company's information is consolidated is Serafin GmbH and the smallest group is that of Suki. GmbH. Both companies are incorporated in Germany and are preparing their consolidated financial statements to 31 December 2025. The registered office and address where copies of the consolidated financial statements of both Serafin GmbH and Suki.International GmbH (incorporated in Germany) can be obtained from is:

Serafin GmbH

Lowengrube 18

80333 Munchen (Munich)

Germany