REGISTERED NUMBER: 09016359 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 April 2025

for

Som Saa Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M N Dobbie

T George

A Oliver

SECRETARY:

Solutions 4 Caterers Ltd

REGISTERED OFFICE:

Westmead House

Westmead

Farnborough

GU14 7LP

REGISTERED NUMBER:

09016359 (England and Wales)

ACCOUNTANTS:

Solutions 4 Caterers Ltd

Westmead House

Westmead

Farnborough

Hampshire

GU14 7LP

FIXED ASSETS

Tangible assets

4

487,220

385,655

Investments

5

100

100

487,320

385,755

CURRENT ASSETS

Stocks

6

10,396

11,271

Debtors

7

1,225,408

1,487,763

Cash at bank and in hand

316,188

242,669

1,551,992

1,741,703

CREDITORS

Amounts falling due within one year

8

(488,425

)

(444,148

)

NET CURRENT ASSETS

1,063,567

1,297,555

TOTAL ASSETS LESS CURRENT LIABILITIES

1,550,887

1,683,310

CREDITORS

Amounts falling due after more than one year

9

-

(154,146

)

PROVISIONS FOR LIABILITIES

(36,131

)

(27,172

)

NET ASSETS

1,514,756

1,501,992

CAPITAL AND RESERVES

Called up share capital

2,231

2,231

Share premium

907,897

907,897

Retained earnings

604,628

591,864

SHAREHOLDERS' FUNDS

1,514,756

1,501,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

M N Dobbie - Director

1.	STATUTORY INFORMATION

Som Saa Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

over the term of the primary lease

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 59 (2024 - 67 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 29 April 2024

562,842

198,654

74,447

21,464

857,407

Additions

95,316

13,957

49,778

4,326

163,377

At 28 April 2025

658,158

212,611

124,225

25,790

1,020,784

DEPRECIATION

At 29 April 2024

239,883

146,198

67,687

17,984

471,752

Charge for year

34,416

20,810

5,233

1,353

61,812

At 28 April 2025

274,299

167,008

72,920

19,337

533,564

NET BOOK VALUE

At 28 April 2025

383,859

45,603

51,305

6,453

487,220

At 28 April 2024

322,959

52,456

6,760

3,480

385,655

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 29 April 2024

and 28 April 2025

100

NET BOOK VALUE

At 28 April 2025

100

At 28 April 2024

100

6.

STOCKS

2025

2024

£

£

Stocks

10,396

11,271

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

1,814

124,513

Amounts owed by group undertakings

480,861

1,269,641

Other debtors

50,000

50,000

Prepayments

57,065

43,609

589,740

1,487,763

Amounts falling due after more than one year:

Amounts owed by group undertakings

635,668

-

Aggregate amounts

1,225,408

1,487,763

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

73,990

Trade creditors

91,922

62,609

Tax

39,661

69,462

Social security and other taxes

22,357

24,290

VAT

98,380

128,882

Other creditors

165,712

30,167

Accruals and deferred income

70,393

54,748

488,425

444,148

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-5 years

-

154,146

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

100,000

100,000

Between one and five years

400,000

400,000

In more than five years

441,370

541,096

941,370

1,041,096