SF INVESTMENT MANAGEMENT LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Ernst and Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of 18 months from when the financial statements are authorised for issue until 31 December 2026.”

Significant events

• “Events in Iraq are monitored on an ongoing basis and taken into account when assessing the recoverability of investments held in the Company. SFIM has currently no evidence of impairments beyond that recognised at the balance sheet date. In February 2025, the US Department of State initiated a review and potential reorganization of USAID activities. They have since said that some functions will realign to the Department of State. The review is ongoing and the impact on SFIM is unknown. SFIM continues to operate considering that the agreement with USAID is still in place.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  -4.3%

  £312,157 → £298,814

• Net assets

  -27%

  £8,890,067 → £6,488,955

• Employees

  —

  Not reported

• Operating profit

  -128.5%

  -£1,057,672 → -£2,416,457

• Profit before tax

  -133.7%

  -£1,027,576 → -£2,401,112

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers