Samika Holdings Limited - Filleted accounts

Registered number

11737637

Samika Holdings Limited

Unaudited Filleted Accounts

31 December 2025

Samika Holdings Limited
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		2,000			2,000

Current assets
Debtors	4	310,000			550,000
Cash at bank and in hand		66,351			273,794
		376,351			823,794

Creditors: amounts falling due within one year	5	(311,708)			(325,258)

Net current assets			64,643			498,536

Net assets			66,643			500,536

Capital and reserves
Called up share capital			2,000			2,000
Profit and loss account			64,643			498,536

Shareholders' funds			66,643			500,536

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




H R Gill
Director
Approved by the board on 11 May 2026

Company registration number:		11737637

Samika Holdings Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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).

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		4


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 January 2025				2,000

	At 31 December 2025				2,000
	Details of the company's subsidiaries at 31 December 2025 are as follows:

	Name of undertaking		Class of		% Held
			shares held		Direct

	De Monchy Aromatics Limited		Ordinary		100
	De Monchy Europe Purchasing Limited		Ordinary		100


4	Debtors		2025		2024
£				£

	Other debtors		310,000		550,000


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Other creditors		311,708		325,258


6	Related party transactions

	The company has received interest free loans from shareholders. The balance owed to the directors at 31 December 2025 was £310,208 (2024:£324,408).


7	Called up share capital	Number	2025		2024
£				£
	Ordinary share capital issued and fully paid

	Ordinary A shares of £1 each	500	500		500
	Ordinary B shares of £1 each	500	500		500
	Ordinary C shares of £1 each	500	500		500
	Ordinary D shares of £1 each	500	500		500

		2,000	2,000		2,000


8	Other information

	Samika Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Units B & C Holton Heath Industrial Park
	Blackhill Road
	Poole
	Dorset
	BH16 6LS