SSH Holdings Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of SSH Holdings Ltd For The Year Ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of SSH Holdings Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of SSH Holdings Ltd , as a body, in accordance with the terms of our engagement letter dated 17 November 2022. Our work has been undertaken solely to prepare for your approval the accounts of SSH Holdings Ltd and state those matters that we have agreed to state to the directors of SSH Holdings Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SSH Holdings Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that SSH Holdings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of SSH Holdings Ltd . You consider that SSH Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of SSH Holdings Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

9 December 2025

Robert Cole & Co

Chartered Certified Accountants

Office 2 Llynfi Enterprise Centre

Heol Ty Gwyn Industrial Estate

Maesteg

CF34 0BQ

Page 1

Page 2

SSH Holdings Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 10127162

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		4		4

			4		4
CURRENT ASSETS
Debtors	5	2		2

		2		2
Creditors: Amounts Falling Due Within One Year	6	(2 )		(2 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4		4

NET ASSETS			4		4

CAPITAL AND RESERVES
Allotted, called up and fully paid share capital			4		4

SHAREHOLDERS' FUNDS			4		4

Page 2

Page 3

SSH Holdings Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 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 S S Hawking

Director

9 December 2025

The notes on pages 4 to 5 form part of these financial statements.

Page 3

Page 4

SSH Holdings Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

SSH Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10127162 . The registered office is 65 Station Road, Port Talbot, SA13 1NW.

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.

The financial statements are presented in Sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Significant judgements and estimations

The significant accounting policies applied in the application of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

No significant judgements have had to be made by the directors in preparing these financial statements.

2.3. Financial Instruments

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumiliated impairment losses. Listed invetsments are measured at fair value. Unlisted investments are measured at fair value unless the fair value cannot be measured reilably, in which case the are measured at cost less any accumilated impairment losses. Changes in fair value are included in the profit and loss account.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

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.

2.4. Consolidation

In the opinion of the directors, the company and its subsidiaries comprise a small group. The company has therefore taken advantage of the exemption provided by Section 399 of the Companies Act 2006 not to prepare group accounts.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

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

Page 4

Page 5

SSH Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2024	4

As at 31 March 2025	4

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	4

As at 1 April 2024	4

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	2	2

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to subsidiaries	2	2

7. Related Party Transactions

The company has taken advantage the exemption from Section 33 of FRS 102 and has not disclosed transactions with its wholly-owned subsidiary companies.

Page 5