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dpl-frs:Item12 2022-02-01 2023-01-31 01055337 frs-bus:Original 1 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-countries:EnglandWales 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary1 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary1 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary1 1 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary2 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary2 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary2 2 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary3 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary3 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary3 3 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary4 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary4 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary4 4 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary5 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary5 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary5 5 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary6 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary6 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary6 6 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary7 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary7 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary7 7 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary8 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary8 2023-01-31 01055337 frs-bus:Original frs-core:Subsidiary8 8 2022-02-01 2023-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-01-31 01055337 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:AllSubsidiaries 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:KeyManagementPersonnel 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:OtherRelatedParties 2021-02-01 2022-01-31 01055337 2021-01-31 01055337 2022-01-31 01055337 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 2022-01-31 01055337 frs-bus:Original frs-core:AfterOneYear 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:BetweenOneFiveYears 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:BetweenOneFiveYears 2022-01-31 01055337 frs-bus:Original frs-core:ComputerEquipment 2022-01-31 01055337 frs-bus:Original frs-core:ComputerEquipment 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:ComputerEquipment 2021-01-31 01055337 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 01055337 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-31 01055337 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 01055337 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-31 01055337 frs-bus:Original frs-core:FurnitureFittings 2022-01-31 01055337 frs-bus:Original frs-core:FurnitureFittings 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:FurnitureFittings 2021-01-31 01055337 frs-bus:Original frs-core:NetGoodwill 2022-01-31 01055337 frs-bus:Original frs-core:NetGoodwill 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:NetGoodwill 2021-01-31 01055337 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 01055337 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-31 01055337 frs-bus:Original frs-core:LandBuildings 2022-01-31 01055337 frs-bus:Original frs-core:LandBuildings 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:LandBuildings 2021-01-31 01055337 frs-bus:Original 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frs-core:CurrentFinancialInstruments 12 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-01-31 01055337 frs-bus:Original 13 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-01-31 01055337 frs-bus:Original 14 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-01-31 01055337 frs-bus:Original 15 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-01-31 01055337 frs-bus:Original 16 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-01-31 01055337 frs-bus:Original 17 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-01-31 01055337 frs-bus:Original 18 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-01-31 01055337 frs-bus:Original 19 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-01-31 01055337 frs-bus:Original 20 2021-02-01 2022-01-31 01055337 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-01-31 01055337 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-01-31 01055337 frs-bus:Original dpl-frs:Item1 2021-02-01 2022-01-31 01055337 frs-bus:Original dpl-frs:Item1 2021-01-31 01055337 frs-bus:Original dpl-frs:Item1 2022-01-31 01055337 frs-bus:Original 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Registered number: 01055337
B.M. Samuels Finance Group Ltd
Strategic Report, Directors' Report and
Financial Statements
For The Year Ended 31 January 2023
Kalculus
Chartered Accountants & Business Advisers
Directors' Report and Financial Statements
Contents
Page
Company Information 1
Strategic Report 2—3
Directors' Report 4—5
Independent Auditor's Report 6—8
Profit and Loss Account 9
Statement of Comprehensive Income 10
Balance Sheet 11
Statement of Changes in Equity 12
Statement of Cash Flows 13
Notes to the Statement of Cash Flows 14
Notes to the Financial Statements 15—21
Page 1
Company Information
Directors Mr A D Samuels
Mr B M Samuels
Mrs T V Samuels
Mr A C Samuels
Company Number 01055337
Registered Office 314 Regents Park Road
Finchley
London
N3 2JX
Auditors Kalculus
119 Marylebone Road
London
NW1 5PU
Page 1
Page 2
Strategic Report
The directors present their strategic report for the year ended 31 January 2023 .
Review of the Business
a) The profit and loss account is set out on page 8 and shows turnover for the year of £4,017,195 (2022: £3,038,860) and profit for the year after tax of £1,664,447 (2022: £1,407,515).
b) The directors consider the financial performance of the company for the year and year end position of the company to be satisfactory.
c) In the light of Brexit and with the full ramifications of COVID-19 and the Russia-Ukraine war still to be seen, the directors consider the outlook for the residential property in general, and Central London in particular to be uncertain. This relates to both the level of transactions, and therefore the value of property. As a result of this, some loans may not be fully recoverable in the future and the directors continue to monitor the situation closely.
Principal Risks and Uncertainties
Principal risks and uncertainties
The main risks to the business are new competition in the market and managing the financial instrument risks associated with mortgage advances as well as the management of third party syndicated lending. Risks are regularly reviewed by the directors and appropriate strategies are put in place to mitigate and monitor them and ensure that its risk management objectives support the company's objectives.
There continues to be an element of uncertainty as to what the full effect of the COVID-19 pandemic and the impact of the Russia-Ukraine war will have on the business over the forthcoming year. Whilst there was an initial reduction in the demand for new loans last year, there was a recovery in demand in the current year and it remains to be seen if this will be sustained. The company maintains and will continue to maintain stringent lending criteria and focus on its core activities. The financial position is such that the directors believe that adequate resources will be available to deal with the financial impact of the external factors currently faced.
Financial risk management objectives and policies
The company uses various financial instruments that include Cash and other Receivables and Creditors that arise from its trading operations. The main financial risks inherent from the company’s operations are liquidity, credit and operational risks and these are closely monitored and managed by management.
Liquidity risk
The directors closely manage financial risk by regular working capital and cash flow management, ensuring sufficient liquidity is available to meet the company's operational commitments.
Credit and operational risk
The company has implemented policies that require both appropriate due diligence and credit checks to be executed on customers and simultaneously focusing on adequate internal processes and systems to ensure compliance with the regulatory framework.
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Key Performance Indicators
The directors use a variety of key performance indicators to effectively measure the development and performance of the business, which include:
2023
2022
£
£
Turnover
               4,017,195
               3,038,860
Profit after tax
               1,664,447
                1,407,515
Mortgage Advances
23,553,754
19,192,947
Trade Creditors
1,452,309
3,929,685
Retained Earning
22,487,390
image
20,822,943
image
On behalf of the board
Mr A D Samuels
Director
10 October 2023
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Directors' Report
The directors present their report and the financial statements for the year ended 31 January 2023 .
Change of Company Name
On 3 January 2023 the company changed its name from B.M. Samuels Finance Group Plc to B.M. Samuels Finance Group Ltd by special resolutions.
Principal Activity
The company's principal activity continues to be that of Financial Management and Financial Lenders.
Directors
The directors who held office during the year were as follows:
Mr A D Samuels
Mr B M Samuels
Mrs T V Samuels
Mr A C Samuels
Statement of Directors' Responsibilities
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors 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 of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's 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 directors are 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.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
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Independent Auditors
The auditors, Kalculus, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
On behalf of the board
Mr A D Samuels
Director
10 October 2023
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Independent Auditor's Report
Opinion
We have audited the financial statements of B.M. Samuels Finance Group Ltd for the year ended 31 January 2023 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 January 2023 and of its surplus/(deficit) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
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 entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of directors' remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit.
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Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 4—5, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Our audit procedures included;
  • enquiry of management about the company's policies, procedures and related controls regardingcompliance with laws and regulations and if there are any known instances of non-compliance;
  • examining supporting documents for all material balances, transactions and disclosures;
  • review of the Board of directors minutes;
  • evaluation of the selection and application of accounting policies related to subjective measurements andcomplex transactions;
  • analytical procedures to identify any unusual or unexpected relationships;
  • testing the appropriateness of journal entries recorded in the general ledger and other adjustments made inthe preparation of the financial statements;
  • evaluation of the overall presentation, structure and content of the financial statements including accounting estimates and disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Owing to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements of the
financial statements may not be detected, even though the audit is properly planned and performed in accordance
with the ISAs (UK).
The potential effects of inherent limitations are particularly significant in the case of misstatement resulting from
fraud because fraud may involve sophisticated and carefully organized schemes designed to conceal it, including
deliberate failure to record transactions, collusion or intentional misrepresentations being made to us.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://
www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Extent to which the audit is capable of detecting irregularities, including fraud
We design our procedures so as to obtain sufficient appropriate audit evidence that the financial statements are not materially misstated due to non-compliance with laws and regulations or due to fraud or error.
We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations - this responsibility lies with the management with the oversight of the directors.
Based on our understanding of the company and industry and discussions with management, we identified financial reporting standards and Companies Act 2006 as having a direct effect on the amounts and disclosures in the
financial statements.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
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Philip Horesh FCA (Senior Statutory Auditor)
for and on behalf of Kalculus , Statutory Auditor
11 October 2023
Kalculus
Kalculus
119 Marylebone Road
London
NW1 5PU
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Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 3 4,017,195 3,038,860
GROSS PROFIT 4,017,195 3,038,860
Administrative expenses (1,470,091 ) (1,203,511 )
Other operating income - 5,000
OPERATING PROFIT 4 2,547,104 1,840,349
Loss on disposal of fixed assets (2,349 ) -
Other interest receivable and similar income 9 34 5,261
Interest payable and similar charges 10 (496,463 ) (106,642 )
PROFIT BEFORE TAXATION 2,048,326 1,738,968
Tax on Profit 11 (383,879 ) (331,453 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 1,664,447 1,407,515
The notes on pages 14 to 21 form part of these financial statements.
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Statement of Comprehensive Income
2023 2022
£ £
PROFIT FOR THE FINANCIAL YEAR 1,664,447 1,407,515
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 1,664,447 1,407,515
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Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 12 26,616 -
Tangible Assets 13 15,364 19,696
Investments 14 832,222 832,222
874,202 851,918
CURRENT ASSETS
Debtors 15 27,515,432 23,440,975
Cash at bank and in hand 976,654 1,849,176
28,492,086 25,290,151
Creditors: Amounts Falling Due Within One Year 16 (6,805,282 ) (5,245,510 )
NET CURRENT ASSETS (LIABILITIES) 21,686,804 20,044,641
TOTAL ASSETS LESS CURRENT LIABILITIES 22,561,006 20,896,559
NET ASSETS 22,561,006 20,896,559
CAPITAL AND RESERVES
Called up share capital 17 51,493 51,493
Capital redemption reserve 22,123 22,123
Profit and Loss Account 22,487,390 20,822,943
SHAREHOLDERS' FUNDS 22,561,006 20,896,559
On behalf of the board
Mr A D Samuels
Director
10 October 2023
The notes on pages 14 to 21 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Capital Redemption Profit and Loss Account Total
£ £ £ £
As at 1 February 2021 51,493 22,123 19,415,428 19,489,044
Profit for the year and total comprehensive income - - 1,407,515 1,407,515
As at 31 January 2022 and 1 February 2022 51,493 22,123 20,822,943 20,896,559
Profit for the year and total comprehensive income - - 1,664,447 1,664,447
As at 31 January 2023 51,493 22,123 22,487,390 22,561,006
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Statement of Cash Flows
2023 2022
Notes £ £
Cash flows from operating activities
Net cash (used in)/generated from operations 1 (2,887,250 ) 1,271,743
Interest paid (496,463 ) (106,642 )
Tax paid (330,896 ) (141,395 )
Net cash (used in)/generated from operating activities (3,714,609 ) 1,023,706
Cash flows from investing activities
Purchase of intangible assets (26,616 ) -
Purchase of tangible assets (748 ) -
Proceeds from disposal of tangible assets 19 -
Interest received 34 5,261
Net cash (used in)/generated from investing activities (27,311 ) 5,261
Cash flows from financing activities
Amount introduced by directors 2,869,571 -
Amount withdrawn by directors (173) -
Net cash generated from financing activities 2,869,398 -
(Decrease)/increase in cash and cash equivalents (872,522 ) 1,028,967
Cash and cash equivalents at beginning of year 2 1,849,176 820,209
Cash and cash equivalents at end of year 2 976,654 1,849,176
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Notes to the Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash (used in)/generated from operations
2023 2022
£ £
Profit for the financial year 1,664,447 1,407,515
Adjustments for:
Tax on profit 383,879 331,453
Interest expense 496,463 106,642
Interest income (34) (5,261)
Depreciation of tangible assets 2,712 3,476
Profit on disposal of tangible assets 2,349 -
Movements in working capital:
Increase in trade and other debtors (4,477,722) (460,088)
Decrease in trade and other creditors (959,344) (111,994)
Net cash (used in)/generated from operations (2,887,250 ) 1,271,743
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
2023 2022
£ £
Cash at bank and in hand 976,654 1,849,176
3. Analysis of changes in net funds
As at 1 February 2022 Cash flows As at 31 January 2023
£ £ £
Cash at bank and in hand 1,849,176 (872,522) 976,654
Finance leases - - -
Debts falling due within one year - - -
Debts falling due after more than one year - - -
1,849,176 (872,522) 976,654
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Notes to the Financial Statements
1. General Information
B.M. Samuels Finance Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 01055337 . The registered office is 314 Regents Park Road, Finchley, London, N3 2JX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
2.2. Exemption From Preparing Consolidated Financial Statements
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
2.3. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.4. Turnover
Interest income
Interest income is recognised in the profit and loss account using the effective interest method for interest bearing financial instruments. The effective interest method is a method of calculating the amortised cost of a financial assets and of allocating the interest income over the expected life of the financial instrument. 
Fee and commission income 
Fees and commissions receivable are recognized as income as the company fulfills its performance obligations. The company’s performance obligations arising from contracts with customers are in respect of the loan business where the performance obligations are typically fulfilled towards the beginning or end of the customer’s contract; these fees are recognized in income on this basis. Loan commitment fees are also recognised in management fees, over the life of the facility rather than an adjustment to the effective interest rate for loans expected to be drawn.
Profit sharing income
Profit sharing income is recognised based on the agreed share earned on the different projects. The shares vary on a project-to-project basis. It is recognised as part of the interest in mortgage advances. 
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
2.6. Investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and
subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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2.8. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.10. Government Grant
Government grants are recognised at the fair value of the asset received or receivable when there is
reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
3. Turnover
Analysis of turnover by class of business is as follows:
2023 2022
£ £
Interest on Mortgage Advances 2,930,033 1,490,527
Management Fees Receivable 1,073,865 1,518,714
Sundry Income 13,297 29,619
4,017,195 3,038,860
4. Operating Profit
The operating profit is stated after charging:
2023 2022
£ £
Bad debts 367,795 7,004
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5. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:
2023 2022
£ £
Audit Services
Audit of the company's financial statements 26,000 26,000
6. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2023 2022
£ £
Wages and salaries 324,258 321,767
Social security costs 77,123 72,555
401,381 394,322
7. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 8 8
8 8
8. Directors' remuneration
Information regarding the highest paid director was as follows:
2023 2022
£ £
Emoluments 150,000 150,962
150,000 150,962
9. Interest Receivable and Similar Income
2023 2022
£ £
Interest on short term deposits 34 5,261
34 5,261
10. Interest Payable and Similar Charges
2023 2022
£ £
Bank loans and overdrafts 487,359 105,037
Interest on overdue taxation 9,104 1,605
496,463 106,642
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11. Tax on Profit
The tax charge on the profit for the year was as follows:
Tax Rate 2023 2022
2023 2022 £ £
Current tax
UK Corporation Tax 19.0% 19.0% 383,879 331,453
Total tax charge for the period 383,879 331,453
The actual charge for the year can be reconciled to the expected charge for the year based on the surplus and the standard rate of corporation tax as follows:
2023 2022
£ £
Profit before tax 2,048,326 1,738,968
Tax on profit at 19% (UK standard rate) 389,182 330,404
Goodwill/depreciation not allowed for tax 515 -
Expenses not deductible for tax purposes 1,225 1,396
Capital allowances (7,043 ) (347 )
Total tax charge for the period 383,879 331,453
12. Intangible Assets
Other
£
Cost
As at 1 February 2022 -
Additions 26,616
As at 31 January 2023 26,616
Amortisation
As at 1 February 2022 -
Provided during the period -
As at 31 January 2023 -
Net Book Value
As at 31 January 2023 26,616
As at 1 February 2022 -
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13. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2022 41,834 163,892 205,726
Additions 748 - 748
Disposals (6,396 ) (35,914 ) (42,310 )
As at 31 January 2023 36,186 127,978 164,164
Depreciation
As at 1 February 2022 32,490 153,540 186,030
Provided during the period 1,250 1,462 2,712
Disposals (4,634 ) (35,308 ) (39,942 )
As at 31 January 2023 29,106 119,694 148,800
Net Book Value
As at 31 January 2023 7,080 8,284 15,364
As at 1 February 2022 9,344 10,352 19,696
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14. Investments
Unlisted
£
Cost
As at 1 February 2022 832,222
As at 31 January 2023 832,222
Provision
As at 1 February 2022 -
As at 31 January 2023 -
Net Book Value
As at 31 January 2023 832,222
As at 1 February 2022 832,222
Subsidiaries
Details of the company's subsidiaries as at 31 January 2023 are as follows:
Name of undertaking Registered Office Class of shares held Direct holding Indirect holding
315 Regents Park Road Ltd 314 Regents Park Road, London N3 2JX Ordinary £1 100.00% -
Assam Finance Limited 314 Regents Park Road, London N3 2JX Ordinary £1 100.00% -
B.M. Samuels Limited 314 Regents Park Road, London N3 2JX Ordinary £1 100.00% -
Crossways Enterprises Ltd 314 Regents Park Road, London N3 2JX Ordinary £1 100.00% -
Moorquest Limited 314 Regents Park Road, London N3 2JX Ordinary £1 100.00% -
Real Ideas Limited 314 Regents Park Road, London N3 2JX Ordinary £1 100.00% -
Streamwain Finance Limited 314 Regents Park Road, London N3 2JX Ordinary £1 100.00% -
Granite Property Trading Limited 314 Regents Park Road, London N3 2JX Ordinary £1 100.00% -
The aggregate capital and reserves and the result for the year of the subsidiaries listed above was as follows:
Capital and Reserves Profit/(loss)
£ £
315 Regents Park Road Ltd 425,318 34,748
Assam Finance Limited 5,148 6,154
B.M. Samuels Limited 319,476 19,196
Crossways Enterprises Ltd 230,528 41,138
Moorquest Limited 718,591 9,822
Real Ideas Limited 3,525,812 263,815
Streamwain Finance Limited 489,130 19,548
Granite Property Trading Limited 3,018 -
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15. Debtors
2023 2022
£ £
Due within one year
Trade debtors 357,953 233,007
Prepayments and accrued income 633,345 650,807
Other debtors 23,558,794 19,193,947
Directors' loan accounts 173 403,438
Amounts owed by group undertakings 2,965,167 2,959,776
27,515,432 23,440,975
16. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,452,311 3,929,686
Amounts owed to group undertakings 580,047 556,213
Other creditors 4,303,858 367,886
Corporation tax 383,879 330,896
Taxation and social security 33,822 34,949
Accruals and deferred income 51,365 25,880
6,805,282 5,245,510
17. Share Capital
2023 2022
Allotted, called up and fully paid £ £
514,930 Ordinary Shares of £ 0.100 each 51,493 51,493
18. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 49,356 49,356
Later than one year and not later than five years 49,356 98,712
98,712 148,068
19. Controlling Parties
The company's ultimate controlling party is Mr B M Samuels and his close family members by virtue of their interest in the share capital of the company.
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