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REGISTERED NUMBER: 07145821 (England and Wales)















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: J Jordan





REGISTERED OFFICE: Suite 2
Victoria House
South Street
Farnham
Surrey
GU9 7QU





REGISTERED NUMBER: 07145821 (England and Wales)





ACCOUNTANTS: Branston Adams
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 - 26,036
Investments 5 - 189,826
- 215,862

CURRENT ASSETS
Debtors 6 2,108 117,987
Cash at bank 761,707 561,856
763,815 679,843
CREDITORS
Amounts falling due within one year 7 2,168 75,228
NET CURRENT ASSETS 761,647 604,615
TOTAL ASSETS LESS CURRENT
LIABILITIES

761,647

820,477

PROVISIONS FOR LIABILITIES - 67
NET ASSETS 761,647 820,410

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 761,637 820,400
SHAREHOLDERS' FUNDS 761,647 820,410

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

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 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 director and authorised for issue on 28 August 2025 and were signed by:





J Jordan - Director


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 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents income derived from the ordinary activities of the business, net of value added taxation.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 4 (2025 - 4 ) .

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 4,583 8,931 56,808 27,812 98,134
Disposals (4,583 ) (8,931 ) (56,808 ) (27,812 ) (98,134 )
At 31 July 2025 - - - - -
DEPRECIATION
At 1 April 2025 2,005 8,482 38,834 22,777 72,098
Eliminated on disposal (2,005 ) (8,482 ) (38,834 ) (22,777 ) (72,098 )
At 31 July 2025 - - - - -
NET BOOK VALUE
At 31 July 2025 - - - - -
At 31 March 2025 2,578 449 17,974 5,035 26,036

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 April 2025 178,608
Disposals (178,608 )
At 31 July 2025 -
NET BOOK VALUE
At 31 July 2025 -
At 31 March 2025 178,608

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 - 104,509
Other debtors 2,108 13,478
2,108 117,987

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 - 61,854
Taxation and social security - 6,571
Other creditors 2,168 6,803
2,168 75,228

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Jordan.

Mr J Jordan was the companys ultimate controller throughout the year by virtue of his directorship and shareholding.