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Samiva Technologies Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Samiva Technologies Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Samiva Technologies Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 11339202

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,668 |  | 741
|  |  | 2,668 |  | 741
CURRENT ASSETS
Debtors | 6 | 1,014 |  | 2,427 |
Cash at bank and in hand |  | 1,094 |  | 2,381 |
|  | 2,108 |  | 4,808 |
Creditors: Amounts Falling Due Within One Year |  | (3,836 ) |  | (5,249 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,728 ) |  | (441 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 940 |  | 300
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (667 ) |  | (185 )
NET ASSETS |  |  | 273 |  | 115
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 263 |  | 105
SHAREHOLDERS' FUNDS |  |  | 273 |  | 115

Page 1
Page 2
Samiva Technologies Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Miss I Pokorny Director
28 August 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Samiva Technologies Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Samiva Technologies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11339202 . The registered office is c/o Revel Accountants Ltd, Mill House, Liphook Road, Haslemere, Surrey, GU27 3QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise of an income generating website. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | Straight line over 4 years

2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
Page 3
Page 4
Samiva Technologies Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 June 2024 | 5,000
As at 31 May 2025 | 5,000
Amortisation
As at 1 June 2024 | 5,000
As at 31 May 2025 | 5,000
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | -

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 June 2024 | 2,946
Additions | 3,278
As at 31 May 2025 | 6,224
Depreciation
As at 1 June 2024 | 2,205
Provided during the period | 1,351
As at 31 May 2025 | 3,556
Net Book Value
As at 31 May 2025 | 2,668
As at 1 June 2024 | 741

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,014 |  | 2,427

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 4
Page 5
Samiva Technologies Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Iva Pokorny | 1,194 | 3,375 | - | - | 4,569

The above loan is unsecured, interest free and repayable on demand.
Page 5