ACCOUNTS - Final Accounts preparation



	Soros Capital UK Holdco Ltd













	Unaudited financial statements

	For the year ended 31 December 2025

	Registered number: 13386531


Soros Capital UK Holdco Ltd - Registered number:13386531

Statement of financial position

As at 31 December 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		45,000		45,000
Current assets
Debtors: amounts falling due within one year	5	86,039		44,390
Cash at bank and in hand	6	129		127
		86,168		44,517
Creditors: amounts falling due within one year	7	(18,883)		(21,003)
Net current assets			67,285		23,514

Net assets			112,285		68,514

Capital and reserves
Called up share capital	1	1
Profit and loss account	112,284	68,513
	112,285	68,514

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

G Workman

Director

Date: 28 August 2026

The notes on pages 4 to 7 form part of these financial statements.

Page 1


Soros Capital UK Holdco Ltd

Notes to the financial statements

For the year ended 31 December 2025

1.	General information

Soros Capital UK Holdco Ltd is a private limited company incorporated in England and Wales. The company has ceased trading and has no active place of business. The affairs of the company are administered from 130 Wood Street, London, United Kingdom, EC2V 6DL.

The principal activity of the company in the period under review was to hold an investment in Soros Capital Management UK LLP.

2.Significant accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in Pound Sterling (£), which is also the functional currency.

The following principal accounting policies have been applied consistently throughout the financial year.

Consolidation

The company is the parent undertaking of a small group and as such is not required by the Companies Act
2006 to prepare group accounts. These financial statements therefore present information about the
company as an individual undertaking and not about its group.

2.2

Going concern

The directors have assessed the Company's ability to continue as a going concern and have concluded that it is not appropriate to prepare the financial statements on a going concern basis.

Following the year end, the Company ceased trading on 17 June 2026 and the directors do not expect the Company to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a basis other than the going concern basis.

In preparing the financial statements, assets have been stated at their estimated recoverable amounts and liabilities have been stated at the amounts expected to be settled. Where appropriate, provisions have been recognised for costs and obligations arising from the cessation of trade. The directors have reviewed the carrying values of the Company's assets and liabilities and consider that the amounts disclosed in these financial statements appropriately reflect the amounts expected to be realised and settled.

2.3

Revenue

Revenue represents income recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax.

Revenue arose from activities performed within the United Kingdom.

2.4

Administrative expenses

All expenses have been accounted for on an accruals basis.

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Soros Capital UK Holdco Ltd

Notes to the financial statements

For the year ended 31 December 2025

2.Significant accounting policies (continued)

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.6

Current and deferred taxation

The current tax payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because it excluded items that are never taxable or deductible. The company's current tax liability is calculated using rates that have been enacted or substantively enacted by the balance sheet date.

2.7

Deferred taxation

Deferred tax is provided in full on timing differences which result in an obligation at the balance sheet date to
pay more tax, or a right to pay less tax, at a future date, at rates expected to apply when they crystallise based on current tax rate and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in financial statements.

Deferred tax assets are recognised to the extent that it is regarded as more likely than not that they will be
recovered. Deferred tax assets and liabilities are not discounted.

2.8

Foreign currency translation

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the
dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of comprehensive income.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the statement of comprehensive income. All other foreign exchange gains and losses are presented in the statement of comprehensive income.

2.9

Investments

Investments held as fixed assets are shown at cost less provision for impairment.

2.10

Debtors

Short term debtors are measured at transaction price, less any impairment.

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Soros Capital UK Holdco Ltd

Notes to the financial statements

For the year ended 31 December 2025

2.Significant accounting policies (continued)

2.11

Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and in hand, demand deposits with financial institutions
repayable without penalty on notice and other short term highly liquid investments with original maturity of 3 months or less and bank overdrafts.

2.12

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.13

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans with related parties.

Employees

The company has no employees.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 January 2025	45,000
	At 31 December 2025	45,000

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	86,038	44,389
Other debtors	1	1
	86,039	44,390

Page 4


Soros Capital UK Holdco Ltd

Notes to the financial statements

For the year ended 31 December 2025

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	129	127
	129	127

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	13,663	15,783
Accruals and deferred income	5,220	5,220
	18,883	21,003

8.	Controlling party

The company is under control of Soros Capital Management LLC, a limited liability company incorporated in the United States of America.

9.	Post balance sheet events

Following the year end, the Company ceased trading on 17 June 2026 and started the wind-down process from this date.

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