SAMERA LIMITED


Director	MEHRA, Arun


Company Secretary	MEHRA, Arun


Registered Address	136 High Street
	Esher
	KT10 9QJ


Registered Number	04563912 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		55,249		70,221
			55,249		70,221
Current assets
Debtors		494,290		246,858
Cash at bank and on hand		4,436		272
		498,726		247,130
Creditors amounts falling due within one year	5	(1,917,125)		(1,215,708)
Net current assets (liabilities)			(1,418,399)		(968,578)
Total assets less current liabilities			(1,363,150)		(898,357)
Creditors amounts falling due after one year	6		(392,844)		(473,852)
Net assets			(1,755,994)		(1,372,209)
Capital and reserves
Called up share capital			1,102		1,102
Profit and loss account			(1,757,096)		(1,373,311)
Shareholders' funds			(1,755,994)		(1,372,209)

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 Director acknowledges 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 Director on 31 December 2025, and are signed on its behalf by:

MEHRA, Arun
Director
Registered Company No. 04563912

SAMERA LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The registered office is136-138 High Street, Esher, Surrey, England, KT10 9QJ.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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.

	Going concern
	The company meets its day to day working capital requirements through the continued support of its director.

	Turnover policy
	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 and from the rendering of services.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		8

3.	Prior period adjustment
	In the prior year, an amount of £18 was incorrectly posted to share capital.The error has been corrected in the current year and the comparative figures have been restated accordingly. The correction had no impact on profit or loss.

4.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	144,949	46,715	191,664
Additions	1,863	1,131	2,994
At 31 March 25	146,812	47,846	194,658
Depreciation and impairment
At 01 April 24	77,365	44,078	121,443
Charge for year	17,140	826	17,966
At 31 March 25	94,505	44,904	139,409
Net book value
At 31 March 25	52,307	2,942	55,249
At 31 March 24	67,584	2,637	70,221

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	104,574	42,483
Bank borrowings and overdrafts	2,130	72
Amounts owed to related parties	1,405,357	1,057,040
Taxation and social security	18,974	381
Other creditors	386,090	115,732
Total	1,917,125	1,215,708

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	392,844	473,852
Total	392,844	473,852

7.	Controlling party
	The company's ultimate controlling party is EYES OF WONDER LIMITED by virtue of his ownership of 100% of the issued share capital in the company.