REGISTERED NUMBER: 09750531 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Senlim Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J Milnes

Mrs C R Milnes

REGISTERED OFFICE:

New Chapel Farm

Chapel Lane

Penistone

Sheffield

South Yorkshire

S36 6AQ

REGISTERED NUMBER:

09750531 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Tangible assets

5

61

72

Investments

6

1,322,351

1,237,023

Investment property

7

450,000

420,000

1,772,412

1,657,095

CURRENT ASSETS

Debtors

8

337

322

Cash at bank

21,212

23,505

21,549

23,827

CREDITORS

Amounts falling due within one year

9

1,263,827

1,299,780

NET CURRENT LIABILITIES

(1,242,278

)

(1,275,953

)

TOTAL ASSETS LESS CURRENT LIABILITIES

530,134

381,142

PROVISIONS FOR LIABILITIES

75,990

43,919

NET ASSETS

454,144

337,223

CAPITAL AND RESERVES

Called up share capital

10

9

9

Retained earnings

454,135

337,214

SHAREHOLDERS' FUNDS

454,144

337,223

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Mr J Milnes - Director

1.	STATUTORY INFORMATION

Senlim Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

All fixed assets are initially recorded at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Other investments

Listed investments are measured at fair value. Any aggregate surplus of deficit arising from changes in fair value is recognised in profit or loss.

True and fair override - investments in preference and ordinary shares

The revaluation of the fixed asset listed investments portfolio as a whole is performed on an annual

basis. As a result of this, determination of the revalued carrying values of the individual investments

sold in the year has not been deemed sufficiently accurate to provide a true and fair view of the

gain/loss on disposals of fixed asset investments under the fair value method.

As a result, the gain/loss on investments recognised in the profit and loss account is calculated on the basis of sales proceeds less cost.

These financial statements have complied with Financial Reporting Standard 102 Section 1A, except that it has departed from the requirements of sections 1AC.12 &13 (Fixed asset investments measured at fair value) to the extent detailed above in order to give a true and fair view.

Management has concluded that the financial statements give a true and fair view of the company's financial position.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 September 2024

and 31 August 2025

271

DEPRECIATION

At 1 September 2024

199

Charge for year

11

At 31 August 2025

210

NET BOOK VALUE

At 31 August 2025

61

At 31 August 2024

72

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 September 2024

1,237,023

Additions

236,472

Disposals

(230,870

)

Revaluations

79,726

At 31 August 2025

1,322,351

NET BOOK VALUE

At 31 August 2025

1,322,351

At 31 August 2024

1,237,023

Cost or valuation at 31 August 2025 is represented by:

Other

investments

£

Valuation in 2016

(367

)

Valuation in 2017

62,636

Valuation in 2018

17,889

Valuation in 2019

1,324

Valuation in 2020

(38,486

)

Valuation in 2021

92,744

Valuation in 2022

(109,950

)

Valuation in 2023

6,194

Valuation in 2024

89,820

Valuation in 2025

79,726

Cost

1,120,821

1,322,351

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

420,000

Revaluations

30,000

At 31 August 2025

450,000

NET BOOK VALUE

At 31 August 2025

450,000

At 31 August 2024

420,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2020

17,379

Valuation in 2022

36,495

Valuation in 2024

18,555

Valuation in 2025

30,000

Cost

347,571

450,000

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

337

322

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

8,156

7,023

Other creditors

1,255,671

1,292,757

1,263,827

1,299,780

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

A Ordinary

£1

1

1

1

B Ordinary

£1

1

1

1

C Ordinary

£1

1

1

1

D Ordinary

£1

1

1

1

E Ordinary

£1

1

1

1

F Ordinary

£1

1

1

1

G Ordinary

£1

1

1

1

H Ordinary

£1

1

1

1

I Ordinary

£1

1

1

9

9