Company registration number 11391247 (England and Wales)
SOMNIUM HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
SOMNIUM HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
SOMNIUM HOLDINGS LIMITED
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
2,409,888
13,134,767
Debtors
4
102,651
409,453
Cash at bank and in hand
8,985
21,405
2,521,524
13,565,625
Creditors: amounts falling due within one year
5
(2,762,817)
(14,078,566)
Net current liabilities
(241,293)
(512,941)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(241,393)
(513,041)
Total equity
(241,293)
(512,941)

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

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 January 2026 and are signed on its behalf by:
Mrs Olivia Woodthorpe
Director
Company registration number 11391247 (England and Wales)
SOMNIUM HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 June 2023
100
(699,951)
(699,851)
Year ended 31 May 2024:
Profit and total comprehensive income
-
186,910
186,910
Balance at 31 May 2024
100
(513,041)
(512,941)
Year ended 31 May 2025:
Profit and total comprehensive income
-
271,648
271,648
Balance at 31 May 2025
100
(241,393)
(241,293)
SOMNIUM HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

Somnium Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2nd Floor, 201 Haverstock Hill, London, NW3 4QG.

2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2
Going concern

These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future. However, the directors are aware of certain material uncertainties which may cause doubt on the company's ability to continue as a going concern.

2.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable excluding discounts, rebates, value added tax and other sales taxes.

2.4
Stocks

Stocks are stated at the lower of cost and net realisable value.

2.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

SOMNIUM HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
2
Accounting policies
(Continued)
- 4 -
2.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2.7

Debtors

Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Creditors

Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
88,787
-
0
Other debtors
13,864
409,453
102,651
409,453

5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2,757,573
5,495,688
Other creditors
5,244
8,582,878
2,762,817
14,078,566
SOMNIUM HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
6
Related party transactions

During the year the company had the following related party transactions :-

Included in other debtors is a balance of £Nil (202 4: £8,371) due from W L Group Limited, in which Mr P G Los is a director and shareholder.

As at 31 May 2025, a balance of £88,787 (2024: £Nil) was due from Omen Investments Limited, a company in which Mrs O Woodthorpe is a director and shareholder.

The company received management fees of £88,787 from Omen Investments Limited, a company in which Mrs O Woodthorpe is a director and shareholder

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