Samson Group Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Samson Group Limited for the year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Samson Group Limited for the year ended 30 November 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Samson Group Limited , as a body, in accordance with the terms of our engagement letter dated 27 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Samson Group Limited and state those matters that we have agreed to state to the director of Samson Group Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Samson Group Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Samson Group 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 profit or loss of Samson Group Limited . You consider that Samson Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Samson Group 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 financial statements.

1st May 2026

Dufton Kellner Ltd

Chartered Accountants

Barnston House

Beacon Lane

Wirral

CH60 0EE

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Samson Group Limited

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 04615703

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		680,737		676,375
Investments	5		4		3

			680,741		676,378
CURRENT ASSETS
Debtors	6	488,877		1,546,040
Cash at bank and in hand		444,959		1,404,653

		933,836		2,950,693
Creditors: Amounts Falling Due Within One Year	7	(265,052 )		(1,225,739 )

NET CURRENT ASSETS (LIABILITIES)			668,784		1,724,954

TOTAL ASSETS LESS CURRENT LIABILITIES			1,349,525		2,401,332

NET ASSETS			1,349,525		2,401,332

CAPITAL AND RESERVES
Called up share capital	8		12		12
Profit and Loss Account			1,349,513		2,401,320

SHAREHOLDERS' FUNDS			1,349,525		2,401,332

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Samson Group Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Z Richards

Director

1st April 2026

The notes on pages 4 to 6 form part of these financial statements.

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Samson Group Limited

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Samson Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04615703 . The registered office is National Command Centre, 92 High Street, Wavertree, Liverpool, L15 8HQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The Financial statements contain information about Samson Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% on cost
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 16)

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Samson Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 December 2024	728,823	-	56,584	785,407
Additions	-	20,000	-	20,000

As at 30 November 2025	728,823	20,000	56,584	805,407

Depreciation
As at 1 December 2024	63,000	-	46,032	109,032
Provided during the period	10,500	2,500	2,638	15,638

As at 30 November 2025	73,500	2,500	48,670	124,670

Net Book Value
As at 30 November 2025	655,323	17,500	7,914	680,737

As at 1 December 2024	665,823	-	10,552	676,375

Cost or valuation as at 30 November 2025 represented by:

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
At cost	728,823	20,000	56,584	805,407

	728,823	20,000	56,584	805,407

Included in cost of land and buildings is freehold land of £203,823 (2024 - £203,823) which is not depreciated.

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 December 2024	3
Additions	1

As at 30 November 2025	4

Provision
As at 1 December 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	4

As at 1 December 2024	3

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Samson Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by participating interests	224,420	558,529
Other debtors	40,536	762,699

	264,956	1,321,228
Due after more than one year
Other debtors	223,921	224,812

	488,877	1,546,040

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	662	316
Other creditors	3,950	882,805
Taxation and social security	260,440	342,618

	265,052	1,225,739

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	12	12

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mrs Zara Richards	558,529	161,932	496,041	-	224,420

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

Roxburgh D'Arcy Property Limited

This company is a related party by virtue of Samson Group Limited being a 50% shareholder.

During the year the company loaned £912,832 (2024- £512,699) to Roxburgh D'Arcy Property Limited. It was repaid £103,911 (2024 - £nil). The balance of £1,321,620 has agreed to be written off between both companies. This loan was interest free, unsecured and repayable on demand.

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' , not to disclose related party transactions with wholly owned subsidiaries within the group.

11. Ultimate Controlling Party

The company's ultimate controlling party is Mrs Z Richards by virtue of her ownership of 100% of the issued share capital in the company.

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