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# SNSER LIMITED

## Company Registration Number:
13605649 (England and Wales)

## Unaudited abridged accounts for the year ended 30 September 2025

## Period of accounts

## Start date: 01 October 2024

## End date: 30 September 2025

# SNSER LIMITED

## Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet |
Notes |

# SNSER LIMITED

## Balance sheet

As at 30 September 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 310,249 | 301,573
Investments: | 4 | 3,049,548 | 3,049,548
Total fixed assets: |  | 3,359,797 | 3,351,121
Current assets
Debtors: | 5 | 1,962 | 2,758
Cash at bank and in hand: |  | 159 | 2,820
Total current assets: |  | 2,121 | 5,578
Creditors: amounts falling due within one year: | 6 | (4,119,681) | (3,889,020)
Net current assets (liabilities): |  | (4,117,560) | (3,883,442)
Total assets less current liabilities: |  | (757,763) | (532,321)
Total net assets (liabilities): |  | (757,763) | (532,321)
Capital and reserves
Called up share capital: |  | 10 | 10
Profit and loss account: |  | (757,773) | (532,331)
Shareholders funds: |  | (757,763) | (532,321)

The notes form part of these financial statements

# SNSER LIMITED

## Balance sheet statements

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 16 June 2026
and signed on behalf of the board by:

Name: Mr N M M Johnston
Status: Director

The notes form part of these financial statements

# SNSER LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Other accounting policies

2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Basis of preparation of financial statements The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in note #. The Company's functional and presentational currency is the Pound Sterling. b. Tangible fixed assets 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. Depreciation is calculated to allocate the depreciable amount of tangible fixed assets to their residual values over their estimated useful lives on the following bases: - Long-term leasehold property - The asset held within the class relates to a future right to enter a lease at a future time. From this point the asset will be depreciated over the term of the lease. Fixed assets in construction - No depreciation is due for these assets until they have been completed and transferred to relevant fixed asset class. b. Tangible fixed assets continued If factors such as a change in how an asset is used, technological advancement, or changes in market prices indicate that the residual value or useful life of an asset has changed since the most recent balance sheet date, the Company reviews its previous estimates and, if current expectations differ, amends the residual value, amortisation method or useful life, accounting for this as a change in an accounting estimate. In the Company’s individual financial statements, investment properties rented to other group companies are classified as tangible fixed assets and held at historical cost less depreciation and impairment. c. Impairment of fixed assets Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased. d. Cash and cash equivalents 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'.

# SNSER LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 0 | 0

# SNSER LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 October 2024 | 301,573
Additions | 8,676
At 30 September 2025 | 310,249
Net book value |
At 30 September 2025 | 310,249
At 30 September 2024 | 301,573

# SNSER LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 4. Fixed investments

Cost 3,049,548

# SNSER LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 5. Debtors

Due within one year 2025 Other debtors 1,876 Prepayments and accrued income 86 1,962 2024 Other debtors 2,667 Prepayments and accrued income 91 2,758

# SNSER LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 6. Creditors: amounts falling due within one year note

2025 Trade creditors 58,581 Amounts owed to group undertakings 4,059,200 Accruals and deferred income 1,900 4,119,681 Trade creditors 28,920 Amounts owed to group undertakings 3,859,100 Accruals and deferred income 1,000 3,889,020

# SNSER LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 7. Related party transactions

Name of the related party: | SNSE Limited
Relationship: | an entity under common control
Description of the Transaction: | During the year, the Company was charged £188,116 (2024: £178,363) in interest by SNSE Limited, an entity under common control of Mr N M M Johnston and Mrs S V C Johnston. At 30 September 2025, the Company owed SNSE Limited £4,059,200 (2024: £3,859,100). The balance is unsecured and repayable on demand
£
Balance at 01 October 2024 |  | 3,859,100
Balance at 30 September 2025 |  | 4,059,200

Name of the related party: | Johnston Estate Management Group Limited
Relationship: | an entity under common control
Description of the Transaction: | The Company also incurred administrative recharges of £34,385.40 (2024: £6,878) from Johnston Estate Management Group Limited (JEMG), an entity under common control of Mr N M M Johnston. All related party transactions during the year were conducted on arm’s length terms.
£
Balance at 01 October 2024 |  | 0
Balance at 30 September 2025 |  | 0