SOBI Limited - Accounts

SOBI Limited
Contents Page
For the Period 01 February 2025 to 31 December 2025

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of Financial Position	4
Notes to the Financial Statements	5

SOBI Limited
Company Information
For the Period 01 February 2025 to 31 December 2025

Director	Motoko SAKURAI
Registered Number	11160794
Registered Office	34-44 Tunstall Road London England SW9 8DA
Accountants	P and Co (Partners) LLP 18 Ensign Street London E1 8PA

1

SOBI Limited
Director's Report
For the Period 01 February 2025 to 31 December 2025

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Motoko SAKURAI
Director

Date approved: 17 September 2026

2

SOBI Limited Accountants' Report For the Period 01 February 2025 to 31 December 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SOBI Limited for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SOBI Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of SOBI Limited , as a body, in accordance with the terms of our engagement letter dated 17 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of SOBI Limited and state those matters that we have agreed to state to the Board of Directors of SOBI Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SOBI Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that SOBI Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of SOBI Limited . You consider that SOBI Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of SOBI Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... P and Co (Partners) LLP 18 Ensign Street London E1 8PA 17 September 2026 3

SOBI Limited
Accountants' Report
For the Period 01 February 2025 to 31 December 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SOBI Limited for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SOBI Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of SOBI Limited , as a body, in accordance with the terms of our engagement letter dated 17 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of SOBI Limited and state those matters that we have agreed to state to the Board of Directors of SOBI Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SOBI Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that SOBI Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of SOBI Limited . You consider that SOBI Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of SOBI Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
P and Co (Partners) LLP
18 Ensign Street
London
E1 8PA
17 September 2026

3

SOBI Limited
Statement of Financial Position
As at 31 December 2025

	Notes	31/12/2025 £	31/01/2025 £
Fixed assets
Tangible fixed assets	3	17,305	863
		17,305	863
Current assets
Debtors	4	-	7,025
Cash at bank and in hand		1,112,529	1,034,198
		1,112,529	1,041,223
Creditors: amount falling due within one year	5	(148,410)	(152,372)
Net current assets		964,119	888,851

Total assets less current liabilities		981,424	889,714
Creditors: amount falling due after more than one year	6	(106,793)	(73,604)
Net assets		874,631	816,110

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		874,630	816,109
Shareholders' funds		874,631	816,110

For the period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 17 September 2026 and were signed by:

-------------------------------
Motoko SAKURAI
Director

4

SOBI Limited
Notes to the Financial Statements
For the Period 01 February 2025 to 31 December 2025

General Information

SOBI Limited is a private company, limited by shares, registered in England and Wales, registration number 11160794, registration address 34-44 Tunstall Road, London, England, SW9 8DA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Research and development expenditure

Research and development expenditure is charged to the income statement in the period in which it is incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	7 years Straight Line
Computer Equipment	4 years Straight Line

2.	Average number of employees Average number of employees during the period was 22 (2025 : 18).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 February 2025	12,918	1,032	13,950
Additions	16,147	2,384	18,531
Disposals	-	-	-
At 31 December 2025	29,065	3,416	32,481
Depreciation
At 01 February 2025	12,313	774	13,087
Charge for period	1,643	446	2,089
On disposals	-	-	-
At 31 December 2025	13,956	1,220	15,176
Net book values
Closing balance as at 31 December 2025	15,109	2,196	17,305
Opening balance as at 01 February 2025	605	258	863

4.

Debtors: amounts falling due within one year

	31/12/2025 £	31/01/2025 £
Trade Debtors	-	3,506
Prepayments & Accrued Income	-	3,519
	-	7,025

5.

Creditors: amount falling due within one year

	31/12/2025 £	31/01/2025 £
Trade Creditors	25,432	48,708
Corporation Tax	20,883	42,957
PAYE & Social Security	13,048	6,319
Accrued Expenses	21,368	7,829
Wages & Salaries Control Account	31,827	39,783
Directors' Current Accounts	1,716	2,846
VAT	34,136	3,930
	148,410	152,372

6.

Creditors: amount falling due after more than one year

	31/12/2025 £		31/01/2025 £
Amounts Owed to Group Undertakings	106,793		73,604
	106,793		73,604

7.

Share Capital

Allotted, called up and fully paid	31/12/2025 £		31/01/2025 £
1 Class A share of £1.00 each	1		1
	1		1

5