REGISTERED NUMBER: SC416188 (Scotland)

Financial Statements for the Year Ended 31 December 2025

for

SEKAL ABERDEEN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Craib

Ms R Johnson

REGISTERED OFFICE:

50 Huntly Street

Aberdeen

AB10 1RS

REGISTERED NUMBER:

SC416188 (Scotland)

SENIOR STATUTORY AUDITOR:

David A. Cox

AUDITORS:

Cox & Co. (Accountancy) Limited

Statutory Auditors

The Granary

High Street

Turvey

Bedford

Bedfordshire

MK43 8DB

FIXED ASSETS

Intangible assets

4

4,832

6,333

Tangible assets

5

149,723

163,907

154,555

170,240

CURRENT ASSETS

Debtors

6

206,383

82,014

Cash at bank

1,181,939

739,443

1,388,322

821,457

CREDITORS

Amounts falling due within one year

7

748,701

471,906

NET CURRENT ASSETS

639,621

349,551

TOTAL ASSETS LESS CURRENT LIABILITIES

794,176

519,791

PROVISIONS FOR LIABILITIES

40,997

40,997

NET ASSETS

753,179

478,794

CAPITAL AND RESERVES

Called up share capital

25,000

25,000

Retained earnings

728,179

453,794

753,179

478,794

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 29 September 2026 and were signed on its behalf by:

S Craib - Director

1.	STATUTORY INFORMATION

Sekal Aberdeen Limited is a private company, limited by shares , registered in Scotland. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost

Taxation

Taxation 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 55 (2024 - 49 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

15,156

AMORTISATION

At 1 January 2025

8,823

Charge for year

1,501

At 31 December 2025

10,324

NET BOOK VALUE

At 31 December 2025

4,832

At 31 December 2024

6,333

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

379,815

Additions

77,099

At 31 December 2025

456,914

DEPRECIATION

At 1 January 2025

215,908

Charge for year

91,283

At 31 December 2025

307,191

NET BOOK VALUE

At 31 December 2025

149,723

At 31 December 2024

163,907

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

144,698

-

Other debtors

61,685

82,014

206,383

82,014

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

37,217

80,531

Taxation and social security

367,134

227,200

Other creditors

344,350

164,175

748,701

471,906

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

The Report of the Auditors was unqualified.

David A. Cox (Senior Statutory Auditor)

for and on behalf of Cox & Co. (Accountancy) Limited

9.	POST BALANCE SHEET EVENTS

Since the Balance Sheet date the ownership of the company has changed. On 31 March 2026 ownership of the company passed from Sekal A/S to Halliburton Global Holdings Limited. The Ultimate Parent Company is Halliburton Company, a company situated in the United States.

This is considered to be a non-adjusting Post Balance Sheet Event and the Directors consider there to be no material financial effect from this event on these Financial Statements.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Halliburton Global Holdings Ltd.

The ultimate controlling party is Halliburton Company.

The Ultimate Controlling Party, Halliburton Company is a Corporate entity registered in Delaware, United States. The registered address is Capitol Services, Inc, 1675 South State St, Suite B, Dover, Delaware, United States, 19901.