SSMH Property Limited

DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 August 2025

Director

Ms S Hilmi

Accountants 
Haggards Crowther LLP​
​Chartered Accountants​
​2nd floor, Heathmans House​
​19 Heathmans Road​
​London​
​SW6 4TJ

In order to assist you to fulfil your duties under the Companies Act 2006, we​ have prepared for your approval​​ the financial statements of SSMH Property Limited for the year ended 31 August 2025 which comprise 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 Institute of Chartered Accountants in England and Wales, we are​​ subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation​.

It is your duty to ensure that SSMH Property 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 (loss)/profit of SSMH Property Limited. You consider that SSMH Property Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the financial statements of SSMH Property 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 financial statements.

This report is made to the Director​ of SSMH Property Limited​, in accordance with the terms of accountants' engagement letter dated 15 August 2022​. Accountants' work has been undertaken so that the we might compile the financial statements that we have been engaged to compile, report to the Company's Director that we have done so​​ and state those matters that we​​ have agreed to state to them​​​​​ in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we​ do not accept or assume responsibility to anyone other than SSMH Property Limited and its Director, for accountants' work or for this report.

Haggards Crowther LLP

Chartered Accountants 

2nd Floor, Heathmans House 

19 Heathmans Road 

London SW6 4TJ 

Date:

The notes on page 8 to 14 form part of these financial statements.

For the year​ ending 31 August 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The Director acknowledges her​ responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the Statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf:

Date: 28 May 2026 

SSMH Property Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 14271327 and its registered address is SSMH Property Limited, 2nd Floor, Heathmans House, 19 Heathmans Road, , United Kingdom, London, SW6 4TJ.

The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial ReportingStandard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006 .

The preparation of the financial statements requires management to make judgements, estimates and assumptions thataffect the amounts reported. These estimates and judgements are continually reviewed and are based on experience andother factors, including expectations of future events that are believed to be reasonable under the circumstances. In theopinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of thefinancial statements.

Turnover is stated net of VAT. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration, including from the rental of property, and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the services provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

Revenue is recognised when it is probable that the economic benefits associated with the investments will flow to the company, and the amount of revenue can be reliably measured. As such, the interest income is recognized as it is earned using the effective interest rate method. Dividend income is recognized when the right to receive payment is established, typically on the ex-dividend date. Profits arising on disposal of investments during daily trading activities are also recognised as trading income.

Interest income is recognised in income statement using the effective interest method.

Finance costs are charged to income statement over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Finance costs are charged to the income statement over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Tax is recognised in the income statement except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company ​operates​​ and generates​​ income.

Tangible fixed assets are initially recognised at cost. Cost includes the purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Subsequently, tangible fixed assets are measured using the cost model. Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

All tangible fixed assets are considered to have a finite useful life.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in income statement.

Revaluation gains and losses are recognised in the revaluation reserve unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in the income statement.

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the income statement.

Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'.

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Included within the year end creditors balance is an amount due from the company to the director Ms S Hilmi £43,064 (2024: £41,502). Throughout the year, total withdrawal of funds amounted to £ 2,881 (2024: Nil), with total deposits of £4,443 (2024: £1,878). The outstanding balance is unsecured, repayable on demand and not subject to interest.