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Company No: 06403097 (England and Wales)

# SENYAH LIMITED

### Unaudited Financial Statements
For the financial year ended 31 October 2025
Pages for filing with the registrar

SENYAH LIMITED

## Unaudited Financial Statements

For the financial year ended 31 October 2025

Contents

SENYAH LIMITED

## BALANCE SHEET

As at 31 October 2025
SENYAH LIMITED

## BALANCE SHEET (continued)

As at 31 October 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 286,000 |  | 286,000
|  | 286,000 |  | 286,000
Current assets |  |  |  |
Stocks | 4 | 691,903 |  | 663,781
Debtors | 5 | 2,112,720 |  | 2,148,017
Cash at bank and in hand |  | 5,615 |  | 38,150
|  | 2,810,238 |  | 2,849,948
Creditors: amounts falling due within one year | 6 | ( 894,535) |  | ( 934,497)
Net current assets |  | 1,915,703 |  | 1,915,451
Total assets less current liabilities |  | 2,201,703 |  | 2,201,451
Provision for liabilities | 7 | ( 12,239) |  | ( 12,239)
Net assets |  | 2,189,464 |  | 2,189,212
Capital and reserves |  |  |  |
Called-up share capital |  | 90 |  | 90
Fair value reserve | 8 | 92,578 |  | 92,578
Profit and loss account |  | 2,096,796 |  | 2,096,544
Total shareholder's funds |  | 2,189,464 |  | 2,189,212

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Senyah Limited (registered number: 06403097) were approved and authorised for issue by the Board of Directors on 19 May 2026. They were signed on its behalf by:

C M D Haynes Director |  | J H C Haynes Director

SENYAH LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025
SENYAH LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Senyah Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Albert Goodman, Lupin Way, Yeovil, BA22 8WW, United Kingdom. The principal place of business is Senyah Limited, Sparkford, Yeovil, Somerset, BA22 7LH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover represents amounts receivable for rental income and development services which are recognised in the period to which they relate.
Turnover also represents amounts receivable from the sale of properties which is recognised when there is a right to consideration and is recorded at the value of the consideration due.
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.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, 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.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

##### Leases

The Company as lessor
Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Stocks

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials and direct labour. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### 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, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 November 2024 | 286,000
As at 31 October 2025 | 286,000

Valuation

The directors have considered the valuation of the investment property at the balance sheet date, on an open market basis, and the conclusion drawn is that it remains materially correct. There has been no valuation of the investment property by an independent valuer.

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Work in progress | 691,903 |  | 663,781

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Parent undertakings | 2,110,332 |  | 0
Amounts owed by connected companies | 0 |  | 2,145,832
Prepayments | 2,388 |  | 2,185
| 2,112,720 |  | 2,148,017

Amounts owed by connected companies are repayable on demand and do not bear interest. Due to a change in the group structure, these amounts are now reflected as amounts owed by Parent undertakings.

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 398 |  | 1,995
Amounts owed to connected companies | 890,545 |  | 870,250
Accruals | 3,539 |  | 3,359
Corporation tax | 53 |  | 58,893
| 894,535 |  | 934,497

Amounts owed to connected companies are repayable on demand and do not bear interest.

#### 7. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 12,239 |  | 12,239

#### 8. Changes in equity

| Fair value reserve
| £
At 01 November 2024 | 92,578
At 31 October 2025 | 92,578
At 01 November 2023 | 104,817
Transfer of deferred tax on fair value adjustments from the profit and loss account | ( 12,239)
Total comprehensive income | ( 12,239)
At 31 October 2024 | 92,578

#### 9. Related party transactions

Other related party transactions

The company has taken advantage of the exemptions provided from disclosing transactions with its parent on the grounds that it is a wholly owned subsidiary.

#### 10. Ultimate controlling party

On 30 January 2025, the company changed its shareholders as part of a share for share exchange, becoming part of a group. The company's immediate parent is now Foulis Holdings Ltd, incorporated in England and Wales.
Its registered office address is Albert Goodman, Lupin Way, Yeovil, Somerset, United Kingdom, BA22 8WW.
These financial statements are available upon request from Companies House, Cardiff.