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Registration number: 13162843

Senior Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Senior Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Senior Holdings Limited

Company Information

Directors | M Senior LA Senior J Senior

Registered office | Victoria Court 91 Huddersfield Road Holmfirth West Yorkshire HD9 3JA

Senior Holdings Limited

(Registration number: 13162843)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 143,327 | 175,149
Other financial assets | 5 | 103 | 103
|  | 143,430 | 175,252
Current assets |  |  |
Debtors | 6 | 276,781 | 104,305
Cash at bank and in hand |  | 96 | 1,382
|  | 276,877 | 105,687
Creditors: Amounts falling due within one year | 7 | (405,714) | (278,383)
Net current liabilities |  | (128,837) | (172,696)
Net assets |  | 14,593 | 2,556
Capital and reserves |  |  |
Called up share capital |  | 102 | 102
Retained earnings |  | 14,491 | 2,454
Shareholders' funds |  | 14,593 | 2,556

Senior Holdings Limited

(Registration number: 13162843)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 April 2026 and signed on its behalf by:

......................................... M Senior Director

Senior Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Victoria Court
91 Huddersfield Road
Holmfirth
West Yorkshire
HD9 3JA
England

These financial statements were authorised for issue by the Board on 8 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Senior Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 18% Reducing balance
Plant and machinery | 25% Reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Senior Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Senior Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 December 2024 | 10,000 | 328,363 | 338,363
At 30 November 2025 | 10,000 | 328,363 | 338,363
Depreciation
At 1 December 2024 | 5,781 | 157,433 | 163,214
Charge for the year | 1,055 | 30,767 | 31,822
At 30 November 2025 | 6,836 | 188,200 | 195,036
Carrying amount
At 30 November 2025 | 3,164 | 140,163 | 143,327
At 30 November 2024 | 4,219 | 170,930 | 175,149

5 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 December 2024 | 103 | 103
At 30 November 2025 | 103 | 103
Impairment
Carrying amount
At 30 November 2025 | 103 | 103

Senior Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties | 9 | 17,537 | 3,537
Other debtors |  | 259,244 | 100,768
|  | 276,781 | 104,305

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | - | 12,562
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9 | 108,917 | 52,693
Taxation and social security |  | 295,812 | 212,238
Accruals and deferred income |  | 985 | 890
|  | 405,714 | 278,383

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | - | 12,562

Senior Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

9 | Related party transactions

Transactions with directors

2025 | At 1 December 2024 £ | Advances to director £ | Repayments by director £ | At 30 November 2025 £
M Senior
Interest has been charged at 2.25%. There are no conditions attached to this loan. | 52,088 | 144,063 | (85,000) | 111,151

2024 | At 1 December 2023 £ | Advances to director £ | Repayments by director £ | At 30 November 2024 £
M Senior
Interest has been charged at 2.25%. There are no conditions attached to this loan. | 96,352 | 52,088 | (96,352) | 52,088