REGISTERED NUMBER: 15002441 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th September 2025

for

Sinha Family Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

H Deepak

Mrs C Deepak

Registered office:

South Cheetham Business Centre

10 Park Place

Manchester

M4 4EY

Registered number:

15002441 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Intangible assets

4

540,261

602,005

Tangible assets

5

15,079

1,803

555,340

603,808

Current assets

Stocks

44,214

39,664

Debtors

6

51,550

31,801

Cash at bank and in hand

5,656

47,162

101,420

118,627

Creditors

Amounts falling due within one year

7

207,997

239,908

Net current liabilities

(106,577

)

(121,281

)

Total assets less current liabilities

448,763

482,527

Creditors

Amounts falling due after more than one year

8

556,728

511,855

Net liabilities

(107,965

)

(29,328

)

Capital and reserves

Called up share capital

9

2

2

Retained earnings

(107,967

)

(29,330

)

Shareholders' funds

(107,965

)

(29,328

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th May 2026 and were signed on its behalf by:

H Deepak - Director

1.	Statutory information

Sinha Family Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 9 (2024 - 9 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1st October 2024

and 30th September 2025

617,441

Amortisation

At 1st October 2024

15,436

Charge for year

61,744

At 30th September 2025

77,180

Net book value

At 30th September 2025

540,261

At 30th September 2024

602,005

5.	Tangible fixed assets

Improvements

to

property

Equipment

Totals

£

£

£

Cost

At 1st October 2024

-

1,898

1,898

Additions

14,375

-

14,375

At 30th September 2025

14,375

1,898

16,273

Depreciation

At 1st October 2024

-

95

95

Charge for year

719

380

1,099

At 30th September 2025

719

475

1,194

Net book value

At 30th September 2025

13,656

1,423

15,079

At 30th September 2024

-

1,803

1,803

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

46,150

25,951

Other debtors

5,400

5,850

51,550

31,801

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

68,980

68,560

Taxation and social security

22,936

3,448

Other creditors

116,081

167,900

207,997

239,908

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

421,667

448,516

Other creditors

135,061

63,339

556,728

511,855

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

135,061

63,339

Repayable by instalments

Bank loans more 5 yr by instal

421,667

448,516

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.	Related party disclosures

Amounts due to related companies amounted to £135,061 (2024: £63,339). The balances are unsecured, interest-free and repayable on demand.