| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 April 2025 to 31 July 2025 |
| for |
| Sermelo Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 April 2025 to 31 July 2025 |
| for |
| Sermelo Limited |
| Sermelo Limited (Registered number: 07145821) |
| Contents of the Financial Statements |
| for the Period 1 April 2025 to 31 July 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Sermelo Limited |
| Company Information |
| for the Period 1 April 2025 to 31 July 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Suite 2, Victoria House |
| South Street |
| Farnham |
| Surrey |
| GU9 7QU |
| Sermelo Limited (Registered number: 07145821) |
| Balance Sheet |
| 31 July 2025 |
| 31.7.25 | 31.3.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Property, plant and equipment | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his 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. |
| The financial statements were approved by the director and authorised for issue on |
| Sermelo Limited (Registered number: 07145821) |
| Notes to the Financial Statements |
| for the Period 1 April 2025 to 31 July 2025 |
| 1. | STATUTORY INFORMATION |
| Sermelo Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents income derived from the ordinary activities of the business, net of value added taxation. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Taxation |
| Taxation for the period 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 period 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 period was |
| Sermelo Limited (Registered number: 07145821) |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2025 to 31 July 2025 |
| 4. | PROPERTY, PLANT AND EQUIPMENT |
| Fixtures |
| Plant and | and | Motor | Computer |
| machinery | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 April 2025 |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 July 2025 |
| DEPRECIATION |
| At 1 April 2025 |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 March 2025 |
| 5. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST OR VALUATION |
| At 1 April 2025 |
| Disposals | ( |
) |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 March 2025 |
| Cost or valuation at 31 July 2025 is represented by: |
| Other |
| investments |
| £ |
| Valuation in 2017 | 44,031 |
| Valuation in 2018 | 38,707 |
| Valuation in 2019 | 10,712 |
| Valuation in 2020 | (9,455 | ) |
| Valuation in 2021 | 53,853 |
| Valuation in 2022 | 180,302 |
| Valuation in 2023 | (41,008 | ) |
| Valuation in 2024 | 32,224 |
| Valuation in 2025 | (119,540 | ) |
| Valuation in 2025 | (189,826 | ) |
| Fixed asset investments were valued on an open market basis on 31 July 2025 by Rathbone Investment Management . |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.7.25 | 31.3.25 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Sermelo Limited (Registered number: 07145821) |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2025 to 31 July 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.7.25 | 31.3.25 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |
| Mr J Jordan was the companys ultimate controller throughout the year by virtue of his directorship and shareholding. |