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Registered number: 10934211 SANNURA LIMITED UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
SANNURA LIMITED COMPANY INFORMATION
Directors | Ian Paul McDonnell
| Pauraic O'Reilly
Registered number | 10934211
Registered office | Wisteria Grange Barn
| Pikes End
| Pinner
| London
| HA5 2EX
SANNURA LIMITED CONTENTS
| Page
Directors' Report | 1
Profit and Loss Account | 2
Balance Sheet | 3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5 - 11
SANNURA LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The directors present their report and the financial statements for the year ended 31 December 2025.
Directors
The directors who served during the year were:
Ian Paul McDonnell
Pauraic O'Reilly
Small companies note
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board on 8 June 2026 and signed on its behalf.
................................................ Pauraic O'Reilly Director
Page 1
SANNURA LIMITED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025
| 12 months ended 31 December | 16 months ended 31 December
| 2025 | 2024
Note | £ | £
Turnover |  | 3,918,531 | 9,907,518
Gross profit |  | 3,918,531 | 9,907,518
Administrative expenses |  | (3,853,280) | (6,637,020)
Profit before tax |  | 65,251 | 3,270,498
Tax on profit | 4 | - | -
Profit for the financial year |  | 65,251 | 3,270,498
The notes on pages 5 to 11 form part of these financial statements.
Page 2
SANNURA LIMITED REGISTERED NUMBER: 10934211 BALANCE SHEET AS AT 31 DECEMBER 2025
| 2025 | 2024
Note | £ | £
Fixed assets |  |  |
Tangible assets | 5 | 35,084 | 55,090
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 49,836 | 68,888
Cash at bank and in hand | 7 | 403,610 | 550,619
|  | 453,446 | 619,507
Creditors: amounts falling due within one year | 8 | (1,917,141) | (2,168,459)
Net current liabilities |  | (1,463,695) | (1,548,952)
Net liabilities |  | (1,428,611) | (1,493,862)
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Profit and loss account |  | (1,428,711) | (1,493,962)
|  | (1,428,611) | (1,493,862)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 June 2026.
................................................ Pauraic O'Reilly
Director
The notes on pages 5 to 11 form part of these financial statements. Page 3
SANNURA LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 September 2023 | 100 | (4,764,460) | (4,764,360)
Comprehensive income for the period |  |  |
Profit for the period | - | 3,270,498 | 3,270,498
At 1 January 2025 | 100 | (1,493,962) | (1,493,862)
Comprehensive income for the year |  |  |
Profit for the year | - | 65,251 | 65,251
At 31 December 2025 | 100 | (1,428,711) | (1,428,611)
| The notes on pages 5 to 11 form part of these financial statements.
Page 4
SANNURA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Sannura Limited is a private company limited by share capital, incorporated in England and Wales registration number 10934211. The address of the registered office is Wisteria Grange Barn, Pikes End, Pinner, Middlesex, HA5 2EX. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis as the director believes adequate resources exist to enable it to meet its working capital requirements for at least twelve months from approval of these financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 5
SANNURA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% |
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 profit or loss. Page 6
SANNURA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Debtors
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.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
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.
| 2.10 | Financial instruments
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Page 7
SANNURA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments (continued)
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 33 (2024 - 44).
4. | Taxation
|  |  |  |  | 12 months ended 31 December | 16 months ended 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Total current tax | - | -
| Factors affecting tax charge for the year/period
| There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 19% (2024 - 19%).
| Factors that may affect future tax charges
The tax charge for the year was £nil (2024: £nil). The company has tax losses at the year end of £1,464,617 (2024: £1,561,457). Page 8
SANNURA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 100,243
| Additions | 54
| At 31 December 2025 | 100,297
| Depreciation |
| At 1 January 2025 | 45,153
| Charge for the year on owned assets | 20,060
| At 31 December 2025 | 65,213
| Net book value |
| At 31 December 2025 | 35,084
| At 31 December 2024 | 55,090
Page 9
SANNURA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 25,332
| Amounts owed by group undertakings | 4,128 | 3,919
| Other debtors | 45,708 | 35,677
| Prepayments and accrued income | - | 3,960
|  | 49,836 | 68,888
| Amounts owed by group undertakings falling due within one year are unsecured, have no fixed date of repayment, and are repayable on demand.
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 403,610 | 550,619
|  | 403,610 | 550,619
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 3,214 | 7,610
| Amounts owed to group undertakings | 1,767,657 | 1,859,760
| Other taxation and social security | - | 3,676
| Other creditors | 91,788 | 167,349
| Accruals and deferred income | 54,482 | 130,064
|  | 1,917,141 | 2,168,459
| Amounts owed to group undertakings falling due within one year are unsecured, have no fixed date of repayment, and are repayable on demand.
Page 10
SANNURA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and unpaid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
10. | Pension commitments
The entity contributes into a defined contribution personal pension plan. The pension cost charge represents contributions payable by the entity to the fund and amounted to £217,953 (2024: £450,416). There were no contributions outstanding at the end of year or prior year.
11. | Related party transactions
| The company has claimed exemption under FRS 102 from disclosing transactions with group entities.
12. | Post balance sheet events
There have been no significant events affecting the Company since the year end.
13. | Controlling party
The company's ultimate controlling party is Ian Paul McDonnell and Pauraic O'Reilly by virtue of their shareholding.
Page 11