Paul Samuel Limited

Paul Samuel Limited
Contents Page
For the year ended 31 October 2025

Company Information	1
Directors' Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5

Paul Samuel Limited
Company Information
For the year ended 31 October 2025

Directors	Ogunbiyi Damilola Damilola OGUNBIYI
Registered Number	12942815
Registered Office	3rd Floor 207 Regent Street London W1B 3HH
Accountants	Elizabeth Roberts Accountants & Business Advisors 3RD FLOOR 207 REGENT STREET LONDON LONDON W1B 3HH

1

Paul Samuel Limited
Directors' Report
For the year ended 31 October 2025

Director's report and financial statements

The directors present his/her/their report and accounts for the year ended 31 October 2025.

Directors

The directors who served the company throughout the year were as follows:

Ogunbiyi Damilola

Damilola OGUNBIYI

This report was approved by the board and signed on its behalf by:

----------------------------------
Ogunbiyi Damilola
Director

Date approved: 06 July 2026

2

Paul Samuel Limited Accountants' Report For the year ended 31 October 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Elizabeth Roberts Accountants & Business Advisors 31 October 2025 .................................................... Elizabeth Roberts Accountants & Business Advisors 3RD FLOOR 207 REGENT STREET LONDON LONDON W1B 3HH 06 July 2026 3

Paul Samuel Limited
Accountants' Report
For the year ended 31 October 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Elizabeth Roberts Accountants & Business Advisors
31 October 2025

....................................................

Elizabeth Roberts Accountants & Business Advisors
3RD FLOOR
207 REGENT STREET LONDON
LONDON
W1B 3HH
06 July 2026

3

Paul Samuel Limited
Income Statement
For the year ended 31 October 2025

	2025 £	2024 £
Turnover	39,518	48,881
Depreciations and other amounts written off assets	(1,920)	(3,060)
Other charges	(58,601)	(50,433)
Profit/(Loss) for the financial year	(21,003)	(4,612)

4

Paul Samuel Limited
Statement of Financial Position
As at 31 October 2025

	2025		2024
	£	£	£	£
Fixed assets		806,180		808,100
Current assets	359,299		12,429
Creditors: amount falling due within one year	(629,108)		0
Net current assets		(269,809)		12,429
Total assets less current liabilities		536,371		820,529
Creditors: amount falling due after more than one year		(613,837)		(862,522)
Net assets		(77,466)		(41,993)


Capital and reserves		(77,466)		(41,993)

NOTES TO THE ACCOUNTS

General Information

Paul Samuel Limited is a private company, limited by shares, registered in England and Wales, registration number 12942815, registration address 3rd Floor, 207 Regent Street, London, W1B 3HH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

3060 Straight Line

2.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Land and Buildings	Total
	£	£	£
At 01 November 2024	11,800	806,180	817,980
Additions	-	-	-
Disposals	-	-	-
At 31 October 2025	11,800	806,180	817,980
Depreciation
At 01 November 2024	9,880	-	9,880
Charge for year	1,920	-	1,920
On disposals	-	-	-
At 31 October 2025	11,800	-	11,800
Net book values
Closing balance as at 31 October 2025	-	806,180	806,180
Opening balance as at 01 November 2024	1,920	806,180	808,100

The net book value of Land and Buildings includes £ 806,180 (2024 £806,180) in respect of assets leased under finance leases or hire purchase contracts.

3.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 06 July 2026 and were signed on its behalf by:

--------------------------------
Ogunbiyi Damilola
Director

5

Registered Number: 12942815
England and Wales
PAUL SAMUEL LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025