REGISTERED NUMBER: 09551899 (England and Wales)

Senfina Investments Limited

Unaudited Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr S Ahmad

REGISTERED OFFICE:

Irish Square

Upper Denbigh Road

St Asaph

Denbighshire

LL17 0RN

REGISTERED NUMBER:

09551899 (England and Wales)

ACCOUNTANTS:

Salisbury & Company

Chartered Accountants

Irish Square

Upper Denbigh Road

St Asaph

Denbighshire

LL17 0RN

FIXED ASSETS

Investments

4

186,880

186,880

CURRENT ASSETS

Cash at bank

16,038

53,182

CREDITORS

Amounts falling due within one year

5

485,419

512,276

NET CURRENT LIABILITIES

(469,381

)

(459,094

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(282,501

)

(272,214

)

CREDITORS

Amounts falling due after more than one year

6

212,398

212,398

NET LIABILITIES

(494,899

)

(484,612

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(494,999

)

(484,712

)

SHAREHOLDERS' FUNDS

(494,899

)

(484,612

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 29 September 2025 and were signed by:

Mr S Ahmad - Director

1.	STATUTORY INFORMATION

Senfina Investments 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.

The financial statements have been prepared on a going concern basis.

The director will continue to support the company, and hopes to generate revenues in the near future.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Fixed asset investments

Investments are stated at historical cost less any impairments considered necessary.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

and 31 December 2024

186,880

NET BOOK VALUE

At 31 December 2024

186,880

At 31 December 2023

186,880

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other creditors

485,419

512,276

Other creditors include loans provided to the company by the director, totalling £485,419.

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other creditors

212,398

212,398

Other creditors due after more than one year include loans provided to the company by the director, totalling £212,398.

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Business start-up expenditure to-date has been funded through Directors personal sources and recognised on the company's balance sheet as a loan from the Director. Additionally, the Director has granted a total loan of £212,398 (in three tranches of US$210,000, £70,000 and £5,000).

Loans provided to the company by the director are unsecured, subordinated to third-party creditors and not subject to any interest. There are no defined repayment terms.

The director aims to continue to support the company for the foreseeable future.

8.	RELATED PARTY DISCLOSURES

During the period, there were no related party transactions other than those with the director, as disclosed above.

9.	ULTIMATE CONTROLLING PARTY

Ultimate control of the company lies with the sole director, who owns the issued share capital in its entirety.