Somera Management Limited Company accounts

COMPANY REGISTRATION NUMBER: 15651874

Somera Management Limited

Unaudited Financial Statements

30 April 2025

Somera Management Limited

Financial Statements

Year ended 30 April 2025

Contents	Page

Director's report	1

Statement of comprehensive income	2

Statement of financial position	3

Statement of changes in equity	4

Notes to the financial statements	5

The following pages do not form part of the financial statements

Chartered accountants and business advisers report to the director on the preparation of the unaudited statutory financial statements	8

Somera Management Limited

Director's Report

Year ended 30 April 2025

The director presents his report and the unaudited financial statements of the company for the year ended 30 April 2025 .

Director

The director who served the company during the year was as follows:

Mr J S Roberts

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 13 January 2026 and signed on behalf of the board by:

Mr J S Roberts
Director

Registered office:

Halkyn House

Egerton Street & Rhosddu Road

Wrexham

Wales

LL11 1NA

Somera Management Limited

Statement of Comprehensive Income

Year ended 30 April 2025

	2025
Note	£
Turnover	8,207

Cost of sales	7,305
	-------
Gross profit	902

Administrative expenses	1,108
	-------
Operating loss	( 206)

	-------
Loss before taxation	( 206)

Tax on loss	–
	----
Loss for the financial year and total comprehensive income	( 206)
	----

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

Somera Management Limited

Statement of Financial Position

30 April 2025

	2025
Note	£

Current assets

Debtors	4	2,180
Cash at bank and in hand		884
		-------
		3,064

Creditors: amounts falling due within one year	5	3,269
		-------
Net current liabilities		205
		----
Total assets less current liabilities		( 205)
		----
Net liabilities		( 205)
		----

Capital and reserves

Called up share capital	1
Profit and loss account	( 206)
	----
Shareholder deficit	( 205)
	----

These financial statements have been prepared 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'.

For the year ending 30 April 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 year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 13 January 2026 , and are signed on behalf of the board by:

Mr J S Roberts
Director

Company registration number: 15651874

Somera Management Limited

Statement of Changes in Equity

Year ended 30 April 2025

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 May 2024	–	–	–

Loss for the year		( 206)	( 206)
	----	----	----
Total comprehensive income for the year	–	( 206)	( 206)

Issue of shares	1	–	1
	----	----	----
Total investments by and distributions to owners	1	–	1

	----	----	----
At 30 April 2025	1	( 206)	( 205)
	----	----	----

Somera Management Limited

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Halkyn House, Egerton Street & Rhosddu Road, Wrexham, LL11 1NA, Wales.

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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Financial instruments

The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans. Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of Income and Retained Earnings.

4. Debtors

	2025
	£
Trade debtors	2,030
Other debtors	150
	-------
	2,180
	-------

5. Creditors: amounts falling due within one year

	2025
	£
Trade creditors	2,358
Other creditors	911
	-------
	3,269
	-------

6. Director's advances, credits and guarantees

The director operates a current account with the company, the opening balance of which was £Nil and the closing balance of which was £311 in credit. The loan is interest free and repayable to the director on demand.

Somera Management Limited

Management Information

Year ended 30 April 2025

The following pages do not form part of the financial statements.

Somera Management Limited

Chartered Accountants and Business Advisers Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Somera Management Limited

Year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Somera Management Limited for the year ended 30 April 2025, which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Somera Management Limited in accordance with the terms of our engagement letter dated 28 October 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Somera Management Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Somera Management Limited and its director for our work or for this report.

It is your duty to ensure that Somera Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Somera Management Limited. You consider that Somera Management Limited 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 financial statements of Somera Management Limited. 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 statutory financial statements.

BRUCE ROBERTS & CO LIMITED Chartered Accountants and Business Advisers

Unit 10, Edison Court Ellice Way Wrexham Technology Park Wrexham LL13 7YT

13 January 2026