Company Registration No. SC650963 (Scotland)
Samuel Housing Ltd
Unaudited accounts
for the year ended 31 January 2026
Samuel Housing Ltd
Unaudited accounts
Contents
Samuel Housing Ltd
Company Information
for the year ended 31 January 2026
Directors
Saji Samuel
Reena Varughese
Company Number
SC650963 (Scotland)
Registered Office
23 LAWSON GLADE
LIVINGSTON
WEST LOTHIAN
EH54 9JT
SCOTLAND
Accountants
Taxez
5 South Charlotte Street
Edinburgh
EH2 4AN
Samuel Housing Ltd
Statement of financial position
as at 31 January 2026
Investment property
134,451
134,451
Cash at bank and in hand
653
865
Creditors: amounts falling due within one year
(68,932)
(68,619)
Net current liabilities
(68,279)
(67,754)
Total assets less current liabilities
66,172
66,697
Creditors: amounts falling due after more than one year
(69,528)
(73,153)
Net liabilities
(3,356)
(6,456)
Called up share capital
100
100
Profit and loss account
(3,456)
(6,556)
Shareholders' funds
(3,356)
(6,456)
For the year ending 31 January 2026 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 Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 April 2026 and were signed on its behalf by
Saji Samuel
Director
Company Registration No. SC650963
Samuel Housing Ltd
Notes to the Accounts
for the year ended 31 January 2026
Samuel Housing Ltd is a private company, limited by shares, registered in Scotland, registration number SC650963. The registered office is 23 LAWSON GLADE, LIVINGSTON, WEST LOTHIAN, EH54 9JT, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover includes revenue earned from property rental and is recognised when receivable from the tenant.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Fair value at 1 February 2025
134,451
At 31 January 2026
134,451
5
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
6,306
6,306
Other creditors
18,125
18,124
Loans from directors
44,142
43,830
6
Creditors: amounts falling due after more than one year
2026
2025
Samuel Housing Ltd
Notes to the Accounts
for the year ended 31 January 2026
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).