SAMP TECHNOLOGY HOLDINGS LIMITED


Directors	BUCHEL, Ian Bernard
	KEAST, David Charles


Registered Address	128 City Road
	London
	EC1V 2NX


Registered Number	13213270 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		332,439		343,046
			332,439		343,046
Current assets
Debtors	4	27,998		84,999
Cash at bank and on hand		4		4
		28,002		85,003
Creditors amounts falling due within one year	5	(7,810)		(7,117)
Net current assets (liabilities)			20,192		77,886
Total assets less current liabilities			352,631		420,932
Creditors amounts falling due after one year	6		(280,843)		(349,444)
Net assets			71,788		71,488
Capital and reserves
Called up share capital			10,476		10,476
Share premium			60,733		60,733
Profit and loss account			579		279
Shareholders' funds			71,788		71,488

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 1 September 2025, and are signed on its behalf by:

BUCHEL, Ian Bernard
Director
Registered Company No. 13213270

SAMP TECHNOLOGY HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. Investments are made up as follows: Asset Performance Partners, Inc, USA - 100 shares of $0.01 each : £1 Giles Partners (RSA) - 5,676 shares of R126.25 each : £35,984 Samp Technology Limited - 100 shares of £1 each : £100 Sebenzana APP International Limited - 1 share of £1 : £1 Sebenzana APP Senegal Limited - 1 share of £1 : £1 APP Inc - Intercompany Loan Account : £115,268 Samp Technology Limited - Intercompany Loan Account : £181,084

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. Investments are made up as follows:

Asset Performance Partners, Inc, USA - 100 shares of $0.01 each : £1
Giles Partners (RSA) - 5,676 shares of R126.25 each : £35,984
Samp Technology Limited - 100 shares of £1 each : £100
Sebenzana APP International Limited - 1 share of £1 : £1
Sebenzana APP Senegal Limited - 1 share of £1 : £1

APP Inc - Intercompany Loan Account : £115,268
Samp Technology Limited - Intercompany Loan Account : £181,084

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 March 24	343,046
	Revaluations	(10,607)
	At 28 February 25	332,439
	Net book value
	At 28 February 25	332,439
	At 29 February 24	343,046

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	27,998	84,999
Total	27,998	84,999

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	70	385
Other creditors	6,516	6,516
Accrued liabilities and deferred income	1,224	216
Total	7,810	7,117


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	280,843	349,444
Total	280,843	349,444


	Long-term liabilities comprise intercompany loan accounts