Sami Tipi Limited

Sami Tipi Limited
Contents Page
For the year ended 31 March 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Sami Tipi Limited Accountants' Report For the year ended 31 March 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Sami Tipi Limited for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sami Tipi Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Sami Tipi Limited , as a body, in accordance with the terms of our engagement letter dated 11 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Sami Tipi Limited and state those matters that we have agreed to state to the Board of Directors of Sami Tipi Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sami Tipi Limited and its Board of Directors as a body for our work or for this report It is your duty to ensure that Sami Tipi Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Sami Tipi Limited. You consider that Sami Tipi Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Sami Tipi Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 11 May 2026 1

Sami Tipi Limited
Accountants' Report
For the year ended 31 March 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Sami Tipi Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sami Tipi Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Sami Tipi Limited , as a body, in accordance with the terms of our engagement letter dated 11 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Sami Tipi Limited and state those matters that we have agreed to state to the Board of Directors of Sami Tipi Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sami Tipi Limited and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Sami Tipi Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Sami Tipi Limited. You consider that Sami Tipi Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Sami Tipi Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
11 May 2026

1

Sami Tipi Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	218,748	331,656
		218,748	331,656
Current assets
Debtors		10,822	7,800
Cash at bank and in hand		(4,948)	(6,390)
		5,874	1,410
Creditors: amount falling due within one year		(73,617)	(139,946)
Net current assets		(67,743)	(138,536)

Total assets less current liabilities		151,005	193,120
Creditors: amount falling due after more than one year		(55,292)	(92,941)
Provisions for liabilities		(41,745)	(68,272)
Net assets		53,968	31,907

Capital and reserves
Called up share capital		1	1
Profit and loss account		53,967	31,906
Shareholders' funds		53,968	31,907

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 11 May 2026 and were signed by:

-------------------------------
Craig Bidder
Director

2

Sami Tipi Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Sami Tipi Limited is a private company, limited by shares, registered in , registration number 08281245, registration address Old Hall Farm Derby Road, Swarkestone, Derby, Derbyshire, DE73 7JB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	3 Years Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 8 (2025 : 12).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	572,039	115,849	8,067	695,955
Additions	-	-	-	-
Disposals	(191,525)	-	-	(191,525)
At 31 March 2026	380,514	115,849	8,067	504,430
Depreciation
At 01 April 2025	331,491	29,600	3,208	364,299
Charge for year	26,805	21,562	2,689	51,056
On disposals	(129,673)	-	-	(129,673)
At 31 March 2026	228,623	51,162	5,897	285,682
Net book values
Closing balance as at 31 March 2026	151,891	64,687	2,170	218,748
Opening balance as at 01 April 2025	240,548	86,249	4,859	331,656

3


Registered Number: 08281245

SAMI TIPI LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026