Salem Group Holdings Limited Filleted Accounts Cover |  |

| Salem Group Holdings Limited |
|  | Company No. 06589874 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 30 August 2025 |  |  |

Salem Group Holdings Limited Balance Sheet Registrar |  |

at | 30 August 2025 |  |  |  |  |  |  |
Company No. | 06589874 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Investment property |  | 4 | 335,000 |  |  |  | 335,000
|  |  |  |  |  | 335,000 |  |  |  | 335,000
Current assets |  |  |  |  |  |  |
| Cash at bank and in hand |  |  | 554 |  |  |  | 743
|  |  |  |  |  | 554 |  |  |  | 743
Creditors: Amount falling due within one year | 5 | (69,492) |  |  |  | (67,404)
Net current liabilities |  |  | (68,938) |  |  |  | (66,661)
Total assets less current liabilities |  |  | 266,062 |  |  |  | 268,339
Creditors: Amounts falling due after more than one year | 6 | (52,913) |  |  |  | (70,083)
Net assets |  |  | 213,149 |  |  |  | 198,256
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 100 |  |  |  | 100
| Revaluation reserve |  | 9 | 4,824 |  |  |  | 4,824
| Profit and loss account |  | 9 | 208,225 |  |  |  | 193,332
Total equity |  |  | 213,149 |  |  |  | 198,256
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 August 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 10 November 2025 and signed on its behalf by: |  |
A. Arthurs |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
10 November 2025 |  |  |  |  |  |  |  |

Salem Group Holdings Limited Notes to the Accounts Registrar |  |

for the year ended 30 August 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Salem Group Holdings Limited is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 06589874 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 7 Manston Gardens |  |  |  |  |  |  |  |  |  |
| Crossgates |  |  |  |  |  |  |  |  |  |
| Leeds |  |  |  |  |  |  |  |  |  |
| West Yorkshire |  |  |  |  |  |  |  |  |  |
| LS15 8EY |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
| Going concern |  |  |  |  |  |  |  |
| At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover comprises of the fair value of rents received in the ordinary course of the company's activities.

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Freehold investment property |  |  |  |  |  |  |  |
| Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. 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 |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 3 |  |  |  | 3

4 | Investment property |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Freehold Investment Property
|  |  |  |  |  |  |  |  |  |  |  |  |  | £
|  | Valuation |  |  |  |  |  |  |  |  |  |
|  | At 31 August 2024 |  |  |  |  |  |  |  |  |  | 335,000
|  | At 30 August 2025 |  |  |  |  |  |  |  |  |  | 335,000
|  | The directors are of the opinion that the open market valuation of the investment property at the year end are as stated above. On an historical cost cost basis these would have been included at an original cost of £330,176 (2024 £330,176).

5 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 15,840 |  |  |  | 14,509
|  | Taxes and social security |  |  |  | 3,493 |  |  |  | 3,194
|  | Loans from directors |  |  |  | 49,199 |  |  |  | 48,741
|  | Accruals and deferred income |  |  |  | 960 |  |  |  | 960
|  |  |  |  |  |  |  |  |  | 69,492 |  |  |  | 67,404

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Other loans |  |  |  | 52,913 |  |  |  | 70,083
|  |  |  |  |  |  |  |  |  | 52,913 |  |  |  | 70,083

7 | Creditors: secured liabilities |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | The aggregate amount of secured liabilities included within creditors |  |  |  | 68,753 |  |  |  | 84,592
|  | The bank loans are secured by a fixed and floating charge over the companies property.

8 | Share Capital |  |  |  |  |  |  |  |
|  | The share capital of the company consists of 100 ordinary £1 shares.

9 | Reserves |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Revaluation Reserve |  |  |  | Total other reserves
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | At 31 August 2023 |  |  |  | 4,824 |  |  |  | 4,824
|  | At 30 August 2024 and 31 August 2024 |  |  |  | 4,824 |  |  |  | 4,824
|  | At 30 August 2025 |  |  |  | 4,824 |  |  |  | 4,824
|  | Revaluation reserve - reflects the revaluation of property other than investment properties.
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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