Company registration number 13133426 (England and Wales)
SAM HOLDINGS (RCT) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
SAM HOLDINGS (RCT) LTD
CONTENTS
Page
Directors' responsibilities statement
1
Balance sheet
2
Notes to the financial statements
3 - 4
SAM HOLDINGS (RCT) LTD
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SAM HOLDINGS (RCT) LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
60
60
Current assets
Debtors
4
377,263
352,530
Cash at bank and in hand
406
545
377,669
353,075
Creditors: amounts falling due within one year
5
(376,288)
(351,555)
Net current assets
1,381
1,520
Net assets
1,441
1,580
Capital and reserves
Called up share capital
66
66
Profit and loss reserves
1,375
1,514
Total equity
1,441
1,580

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 May 2026 and are signed on its behalf by:
Mr S J Perham
Mr G Thomas
Director
Director
Company registration number 13133426 (England and Wales)
SAM HOLDINGS (RCT) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Sam Holdings (Rct) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Sam House, Ynyswen Road, Treorchy, Rhondda Cynon Taf, CF42 6EG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Investments in subsidiary undertakings are recognised at cost.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
60
60
SAM HOLDINGS (RCT) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
292,292
-
0
Other debtors
84,971
352,530
377,263
352,530
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
-
0
213,139
Other creditors
376,288
138,416
376,288
351,555
6
Related party transactions

At the year end the company owed £376,287 (2024 - £413,438) to a company that was previously part of the same group.

7
Ultimate Controlling Party

The controlling party is Pertho Limited.

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