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SOMNIUM ACQUISITION LIMITED

Registered Number
12672815
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2025

SOMNIUM ACQUISITION LIMITED
Company Information
for the period from 1 July 2024 to 31 July 2025

Director | HYDE, Sam

Registered Address | C/O Roca Accountants Limited Floor 4 Floor 4, Centenary House
| Centenary Way
| Manchester
| M50 1RF

Registered Number | 12672815 (England and Wales)

SOMNIUM ACQUISITION LIMITED
Balance Sheet as at
31 July 2025

| Notes | 31 Jul 2025 |  | 30 Jun 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 222,328 |  |  |  | 222,328
|  |  |  | 222,328 |  |  |  | 222,328
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 110,422 |  |  |  | 111,765 |  |
Cash at bank and on hand |  | 710 |  |  |  | 78 |  |
|  | 111,132 |  |  |  | 111,843 |  |
Creditors amounts falling due within one year | 5 | - |  |  |  | (2,471) |  |
Net current assets (liabilities) |  |  |  | 111,132 |  |  |  | 109,372
Total assets less current liabilities |  |  |  | 333,460 |  |  |  | 331,700
Creditors amounts falling due after one year | 6 |  |  | (352,572) |  |  |  | (355,163)
Net assets |  |  |  | (19,112) |  |  |  | (23,463)
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | (19,112) |  |  |  | (23,463)
Shareholders' funds |  |  |  | (19,112) |  |  |  | (23,463)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 April 2026, and are signed on its behalf by:
HYDE, Sam Director Registered Company No. 12672815

SOMNIUM ACQUISITION LIMITED
Notes to the Financial Statements
for the period ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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).

| 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 values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | 222,328 |  | 222,328
| At 31 July 25 | 222,328 |  | 222,328
| Net book value
| At 31 July 25 | 222,328 |  | 222,328
| At 30 June 24 | 222,328 |  | 222,328

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 110,422 |  | 111,765
| Total | 110,422 |  | 111,765

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | - |  | 640
| Accrued liabilities and deferred income | - |  | 1,831
| Total | - |  | 2,471

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 352,572 |  | 355,163
| Total | 352,572 |  | 355,163

7. | Change in reporting period and impact on comparability
--- | ---
| During the period, the Company extended its accounting reference date. Accordingly, these financial statements cover the 13-month period from 1 July 2024 to 31 July 2025. The comparative figures presented in the statement of profit or loss, statement of cash flows, statement of changes in equity and related notes relate to the 12-month period from 1 July 2023 to 30 June 2024. As a result, the amounts presented for the current period are not directly comparable with those for the prior period.