Szampion Limited

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

Registered number: 10628253

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		79,297		88,391

			79,297		88,391
CURRENT ASSETS
Stocks	5	188,450		184,240
Debtors	6	1,276,986		1,222,877
Cash at bank and in hand		41,341		4,113

		1,506,777		1,411,230
Creditors: Amounts Falling Due Within One Year	7	(349,872 )		(245,541 )

NET CURRENT ASSETS (LIABILITIES)			1,156,905		1,165,689

TOTAL ASSETS LESS CURRENT LIABILITIES			1,236,202		1,254,080

NET ASSETS			1,236,202		1,254,080

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			1,236,200		1,254,078

SHAREHOLDERS' FUNDS			1,236,202		1,254,080

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Szampion Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 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 his 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

Mr Ali Ucur

Director

3 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Szampion Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10628253 . The registered office is 266-268 High Street, Waltham Cross, Hertfordshire, EN8 7EA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 sale of goods.

2.3. 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:

Leasehold	In accordance with the property
Motor Vehicles	20% on reducing balance
Fixtures & Fittings	20% on reducing balance
Computer Equipment	20% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.6. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial

assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans

to related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other

debtors and creditors, are initially measured at present value of the future cash flows and subsequently at

amortised cost using the effective interest method. Debt instruments that are payable or receivable within one

year, typically trade creditors or debtors, are measured, initially and subsequently, at the undiscounted amount of

the cash and other consideration, expected to be paid or received.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable 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 years 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.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Szampion Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 31 (2024: 36)

4. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 March 2024	16,212	30,995	218,353	6,257	271,817
Additions	-	9,367	-	-	9,367

As at 28 February 2025	16,212	40,362	218,353	6,257	281,184

Depreciation
As at 1 March 2024	7,092	12,150	159,834	4,350	183,426
Provided during the period	1,825	4,550	11,704	382	18,461

As at 28 February 2025	8,917	16,700	171,538	4,732	201,887

Net Book Value
As at 28 February 2025	7,295	23,662	46,815	1,525	79,297

As at 1 March 2024	9,120	18,845	58,519	1,907	88,391

5. Stocks

	2025	2024
	£	£
Stock	188,450	184,240

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	10,850	-
Oilex Limited	214,810	281,510
Ucur Properties Limited	847,495	706,495
Ziarenka Limited	112,500	70,000
Corporation tax recoverable assets	13,337	91,612
VAT	3,652	-
Director's loan account	44,342	43,260

	1,246,986	1,192,877
Due after more than one year
Rent Deposits	30,000	30,000

	1,276,986	1,222,877

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Szampion Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	5,542
Trade creditors	283,641	118,736
Bank loans and overdrafts	46,964	73,018
Corporation tax	3,103	29,476
Other taxes and social security	10,314	7,414
VAT	-	2,403
Pension Fund	1,380	3,902
Accrued expenses	4,470	5,050

	349,872	245,541

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	6,145
Less: Finance charges allocated to future periods	-	603

	-	5,542

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary A shares of £ 1.00 each	2	2

10. Directors Advances, Credits and Guarantees

The director has borrowings from the company by way of a current account shown in current assets. Interest is

receivable on the loan at the rate of 2.5% pa. Balance outstanding at end of year 28 February 2025 was £44,341

(2024:£43,260). Interest received during the year was £1,081 (2024: £1,260).

	As at 1 March 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2025
	£	£	£	£	£
Mr Ali Ucur	43,260	-	-	-	44,341

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

11. Related Party Transactions

Included in debtors £112,500 (2024: £70,000) represents loans made to Ziarenka Limited in which Mr A Ucur is

also a director and 50% shareholder. This is an interest free and unsecured loan having no fixed date of

repayment.

Included in debtors £847,495 (2024: £706,495) represents loans made to Ucur Properties Limited in which Mr A

Ucur is also a director and 50% shareholder. This is an interest free and unsecured loan having no fixed date of

repayment.

Included in debtors £214,810 (2024: £281,510) represents loans made to Oilex Limited in which Mr A Ucur is

also a director and 50% shareholder. This is an interest free and unsecured loan having no fixed date of

repayment.

12. Ultimate Controlling Party

The company's ultimate controlling party is A Ucur .

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