Senninger Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: NI072532

SENNINGER LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 May 2025

SENNINGER LIMITED

STATEMENT OF FINANCIAL POSITION

31 May 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4	27	37
Investments	5	2,104,032	2,104,032
		------------	------------
		2,104,059	2,104,069

Current assets

Debtors	6	1,111,029	1,059,595
Cash at bank and in hand		2,169,135	1,626,052
		------------	------------
		3,280,164	2,685,647

Creditors: amounts falling due within one year	7	466,998		460,334
		------------		------------
Net current assets			2,813,166	2,225,313
			------------	------------
Total assets less current liabilities			4,917,225	4,329,382

Creditors: amounts falling due after more than one year	8	216,139	216,139
		------------	------------
Net assets		4,701,086	4,113,243
		------------	------------

Capital and reserves

Called up share capital	9	1,000	1,000
Profit and loss account		4,700,086	4,112,243
		------------	------------
Shareholders funds		4,701,086	4,113,243
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

SENNINGER LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 17 December 2025 , and are signed on behalf of the board by:

Mr Georges Senninger

Director

Company registration number: NI072532

SENNINGER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is FEB Chartered Accountants, Linenhall Exchange, First Floor, 26 Linenhall Street, Belfast, BT2 8BG, Northern Ireland.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.. The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

No cash flow statement has been presented for the company.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 June 2024 and 31 May 2025	1,531	1,531
	-------	-------
Depreciation
At 1 June 2024	1,494	1,494
Charge for the year	10	10
	-------	-------
At 31 May 2025	1,504	1,504
	-------	-------
Carrying amount
At 31 May 2025	27	27
	-------	-------
At 31 May 2024	37	37
	-------	-------

5. Investments

	Other investments other than loans
	£
Cost
At 1 June 2024 and 31 May 2025	2,104,032
	------------
Impairment
At 1 June 2024 and 31 May 2025	–
	------------

Carrying amount
At 31 May 2025	2,104,032
	------------
At 31 May 2024	2,104,032
	------------

6. Debtors

	2025	2024
	£	£
Other debtors	1,111,029	1,059,595
	------------	------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	466,998	460,334
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	216,139	216,139
	---------	---------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	-------	-------	-------	-------

10. Directors' advances, credits and guarantees

11. Related party transactions

The company was under the control of Mr Georges Senninger throughout the current and previous year. Mr Senninger is the managing director and sole shareholder.