Samson (UK) Limited


Directors	Mandeep Singh Binning
	Antonis Demetri
	Antonis Theori
	Nicholas Theori


Registered Address	C/O Nicholas Peters & Co 2nd Floor
	10-12 Bourlet Close
	London
	W1W 7BR


Place of Business	Olive Tree Centre
	472A Larkshall Road
	Higham's Park
	London
	E4 9HH


Registered Number	08569174 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		3,800,000		3,800,000
			3,800,000		3,800,000
Current assets
Debtors	4	48,723		57,718
Cash at bank and on hand		104,218		90,321
		152,941		148,039
Creditors amounts falling due within one year	5	(2,119,587)		(2,127,523)
Net current assets (liabilities)			(1,966,646)		(1,979,484)
Total assets less current liabilities			1,833,354		1,820,516
Creditors amounts falling due after one year	6		(762,527)		(902,236)
Provisions for liabilities	7		(118,675)		(118,675)
Net assets			952,152		799,605
Capital and reserves
Called up share capital			100		100
Revaluation reserve			356,024		356,024
Profit and loss account			596,028		443,481
Shareholders' funds			952,152		799,605

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 financial statements were approved and authorised for issue by the Board of Directors on 28 August 2025, and are signed on its behalf by:

Mandeep Singh Binning
Director
Registered Company No. 08569174

Samson (UK) Limited

Notes to the Financial Statements
for the year ended 30 June 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the net value of the rent received as per rental agreements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured 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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation.

	Investment property
	Investment Properties are stated at fair market valuation. Surplus or deficit arising on the revaluation are transferred to the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 July 24	3,800,000	3,800,000
At 30 June 25	3,800,000	3,800,000
Net book value
At 30 June 25	3,800,000	3,800,000
At 30 June 24	3,800,000	3,800,000


	The valuation of the properties has been carried out by the directors of the company and reflects the fair market value at the balance sheet date.

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	200	8,500
Other debtors	44,000	44,823
Prepayments and accrued income	4,523	4,395
Total	48,723	57,718

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,553	4,664
Bank borrowings and overdrafts	104,401	87,313
Taxation and social security	50,849	74,068
Other creditors	1,930,452	1,930,452
Accrued liabilities and deferred income	31,332	31,026
Total	2,119,587	2,127,523


	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
	£	£
Bank borrowings and overdrafts	762,527	902,236
Total	762,527	902,236


	The bank and bridging loans are secured against the properties and personal guaranties are given by the directors.

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	118,675	118,675
Total	118,675	118,675