Company No: 06594307 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTOR

Timothy Sheldon Stokes

SECRETARY

Rachel Jane Arkwell Stokes

REGISTERED OFFICE	Segenhoe Farmhouse
	Ridgmont
	MK43 0XW
	United Kingdom

COMPANY NUMBER

06594307 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	18 Northgate
	Sleaford
	Lincolnshire
	NG34 7BJ

	Note	30.06.2025		30.06.2024
		£		£
Fixed assets
Tangible assets	3	3,321		3,907
		3,321		3,907
Current assets
Stocks		59,397		70,557
Debtors	4	9,535		20,236
Cash at bank and in hand		5,531		9,350
		74,463		100,143
Creditors: amounts falling due within one year	5	( 34,278)		( 47,164)
Net current assets		40,185		52,979
Total assets less current liabilities		43,506		56,886
Creditors: amounts falling due after more than one year	6	( 4,482)		( 14,894)
Net assets		39,024		41,992
Capital and reserves
Called-up share capital	7	550		550
Capital redemption reserve		450		450
Profit and loss account		38,024		40,992
Total shareholder's funds		39,024		41,992

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Segenhoe Investments Limited (registered number: 06594307) were approved and authorised for issue by the Director on 08 January 2026. They were signed on its behalf by:

Timothy Sheldon Stokes Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Segenhoe Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Segenhoe Farmhouse, Ridgmont, MK43 0XW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery etc.	15 - 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	Year ended 30.06.2025		Period from 01.06.2023 to 30.06.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 July 2024	2,907		16,503		19,410
At 30 June 2025	2,907		16,503		19,410
Accumulated depreciation
At 01 July 2024	2,907		12,596		15,503
Charge for the financial year	0		586		586
At 30 June 2025	2,907		13,182		16,089
Net book value
At 30 June 2025	0		3,321		3,321
At 30 June 2024	0		3,907		3,907

4. Debtors

	30.06.2025		30.06.2024
	£		£
Trade debtors	9,535		18,151
Corporation tax	0		1,334
Other debtors	0		751
	9,535		20,236

5. Creditors: amounts falling due within one year

	30.06.2025		30.06.2024
	£		£
Trade creditors	5,175		15,855
Other taxation and social security	1,135		228
Other creditors	27,968		31,081
	34,278		47,164

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

	30.06.2025		30.06.2024
	£		£
Bank loans	4,482		14,894

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	30.06.2025		30.06.2024
	£		£
Allotted, called-up and fully-paid
550 Ordinary Shares shares of £ 1.00 each	550		550

8. Related party transactions

Transactions with the entity's director

	30.06.2025		30.06.2024
	£		£
Director's Loan Account	(15,866)		(18,001)

The loans made from the directors are unsecured, interest free and repayable on demand.