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Registered Number: 09589167
England and Wales
SYSTEM HOLDINGS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

SYSTEM HOLDINGS LIMITED Contents Page For the year ended 30 June 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

SYSTEM HOLDINGS LIMITED Company Information For the year ended 30 June 2025
Directors | Anjulika Salhan CMATH FIMA CSci member EMS Affl.IOFA Madan Salhan
Registered Number | 09589167
Registered Office | 54 HAGLEY ROAD EDGBASTON BIRMINGHAM B16 8PE
Accountants | Salhan Accountants 54 Hagley Road Edgbaston Birmingham B16 8PE
1

SYSTEM HOLDINGS LIMITED Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 36,015,030 |  | 40,006,700
Tangible fixed assets | 4 | 336,000 |  | 336,000
Investments | 5 | 2,100,000 |  | 2,188,500
|  | 38,451,030 |  | 42,531,200
Current assets |  |  |
Debtors | 6 | 67,538 |  | 75,418
Cash at bank and in hand |  | 912,881 |  | 913,787
|  | 980,419 |  | 989,205
Creditors: amount falling due within one year | 7 | (1,035) |  | (1,529)
Net current assets |  | 979,384 |  | 987,676
Total assets less current liabilities |  | 39,430,414 |  | 43,518,876
Creditors: amount falling due after more than one year | 8 | (139,950) |  | (153,784)
Net assets |  | 39,290,464 |  | 43,365,092
Capital and reserves |  |  |
Called up share capital |  | 40,000,100 |  | 40,000,100
Share premium account | 9 | 1,133,900 |  | 1,133,900
Profit and loss account |  | (1,843,536) |  | 2,231,092
Shareholders' funds |  | 39,290,464 |  | 43,365,092
For the year ended 30 June 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 accounts 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 accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 23 March 2026 and were signed on its behalf by:
------------------------------- Anjulika Salhan CMATH FIMA CSci member EMS Affl.IOFA Director
2

SYSTEM HOLDINGS LIMITED Notes to the Financial Statements For the year ended 30 June 2025
General Information SYSTEM HOLDINGS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09589167, registration address 54 HAGLEY ROAD, EDGBASTON BIRMINGHAM, B16 8PE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard). Basic financial instruments are measured at amortised cost. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Software License Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land & Building | 10 Straight Line
Fixed asset investments Investments in subsidiary undertakings are stated at cost less impairment. Investments are reviewed for impairment at each reporting date. 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.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Intangible fixed assets
Cost | Software License |  | Total
| £ |  | £
At 01 July 2024 | 40,006,700 |  | 40,006,700
Additions | 10,000 |  | 10,000
Disposals | - |  | -
At 30 June 2025 | 40,016,700 |  | 40,016,700
Amortisation
At 01 July 2024 | - |  | -
Charge for year | 4,001,670 |  | 4,001,670
On disposals | - |  | -
At 30 June 2025 | 4,001,670 |  | 4,001,670
Net book values
At 30 June 2025 | 36,015,030 |  | 36,015,030
At 30 June 2024 | 40,006,700 |  | 40,006,700
4. | Tangible fixed assets
Cost or valuation | Land & Building |  | Total
| £ |  | £
At 01 July 2024 | 336,000 |  | 336,000
Additions | - |  | -
Disposals | - |  | -
At 30 June 2025 | 336,000 |  | 336,000
Depreciation
At 01 July 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 30 June 2025 | - |  | -
Net book values
Closing balance as at 30 June 2025 | 336,000 |  | 336,000
Opening balance as at 01 July 2024 | 336,000 |  | 336,000
5. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 July 2024 | 2,100,000 |  | 2,100,000
Additions | - |  | -
Disposals | - |  | -
At 30 June 2025 | 2,100,000 |  | 2,100,000
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Salhan Accountants Limited | 67,538 |  | 67,918
X-pert Analytics Ltd | 0 |  | 7,500
| 67,538 |  | 75,418
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 0 |  | 1,149
Corporation Tax | 1,035 |  | 380
| 1,035 |  | 1,529
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Mortgage | 139,950 |  | 153,784
| 139,950 |  | 153,784
9. | Share premium account
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Equity Share Premium b/fwd | 1,133,900 |  | 1,133,900
| 1,133,900 |  | 1,133,900
10. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Salhan Accountants Limited | 0 |  | 0 |  | 67,538 |  | 67,538
During the year, the company had transactions with Salhan Accountants Limited, a related party. At the year end, £67,538 was outstanding.
11. | The company has taken advantage of the exemption under section 399 of the Companies Act 2006, not to prepare consolidated accounts. The company has taken advantage of the exemption under section 399 of the Companies Act 2006, not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not as a group.
12. | Dividend Disclosure Dividends of £120,000 (2024: £71,316) were paid during the year
13. | Subsidiary undertakings The company holds: Salhan Accountants Limited (England & Wales) 100% X-pert Analytics Ltd (England & Wales) 100%
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