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REGISTERED NUMBER: 10479557 (England and Wales)















Sam Holdings (Treorchy) Limited

Unaudited Financial Statements

for the Year Ended 31 August 2023






Sam Holdings (Treorchy) Limited (Registered number: 10479557)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Sam Holdings (Treorchy) Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: S J Perham
G Thomas





REGISTERED OFFICE: Sam Drylining
Ynyswen Road
Treorchy
United Kingdom
CF42 6EG





REGISTERED NUMBER: 10479557 (England and Wales)





ACCOUNTANTS: O'Brien and Partners
Accountants & Business Advisors
Highdale House
7 Centre Court
Treforest Industrial Estate
Pontypridd
Rhondda Cynon Taff
CF37 5YR

Sam Holdings (Treorchy) Limited (Registered number: 10479557)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,625,428 1,577,428
Investments 5 100 100
1,625,528 1,577,528

CURRENT ASSETS
Debtors 6 586,311 295,187
Cash at bank 841,992 590,986
1,428,303 886,173
CREDITORS
Amounts falling due within one year 7 40,883 44,346
NET CURRENT ASSETS 1,387,420 841,827
TOTAL ASSETS LESS CURRENT LIABILITIES 3,012,948 2,419,355

CREDITORS
Amounts falling due after more than one year 8 338,956 510,504
NET ASSETS 2,673,992 1,908,851

CAPITAL AND RESERVES
Called up share capital 99 99
Retained earnings 2,673,893 1,908,752
2,673,992 1,908,851

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Sam Holdings (Treorchy) Limited (Registered number: 10479557)

Balance Sheet - continued
31 August 2023


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 12 January 2024 and were signed on its behalf by:




S J Perham - Director



G Thomas - Director


Sam Holdings (Treorchy) Limited (Registered number: 10479557)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Sam Holdings (Treorchy) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about Sam Holdings (Treorchy) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents the amounts received for the rental of properties. Turnover is measured at the fair value of the consideration received or receivable, net of discounts.

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

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Sam Holdings (Treorchy) Limited (Registered number: 10479557)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 September 2022 1,577,428
Additions 48,000
At 31 August 2023 1,625,428
NET BOOK VALUE
At 31 August 2023 1,625,428
At 31 August 2022 1,577,428

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 September 2022
and 31 August 2023 100
NET BOOK VALUE
At 31 August 2023 100
At 31 August 2022 100

6. DEBTORS
31.8.23 31.8.22
£    £   
Amounts falling due within one year:
Other debtors 4,207 2,306

Amounts falling due after more than one year:
Amounts owed by group undertakings 582,104 292,881

Aggregate amounts 586,311 295,187

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 6,029 23,332
Taxation and social security 31,564 17,745
Other creditors 3,290 3,269
40,883 44,346

Sam Holdings (Treorchy) Limited (Registered number: 10479557)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans - 6,029
Amounts owed to group undertakings 338,956 504,475
338,956 510,504

9. SECURED DEBTS

The following secured debts are included within creditors:

31.8.23 31.8.22
£    £   
Bank loans 6,029 29,361

10. ULTIMATE CONTROLLING PARTY

The controlling party is Sam Holdings (Rct) Ltd.