REGISTERED NUMBER: 13494194 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Safehold Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr O Auston

Mr M W Hesslegrave

REGISTERED OFFICE:

Unit 1-3 Eaves Court

Bonham Drive

Sittingbourne

Kent

ME10 3RY

REGISTERED NUMBER:

13494194 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

FIXED ASSETS

Intangible assets

4

69,759

72,088

Tangible assets

5

181,723

184,222

251,482

256,310

CURRENT ASSETS

Stocks

575,981

452,135

Debtors

6

312,035

345,111

Cash at bank

78,212

35,248

966,228

832,494

CREDITORS

Amounts falling due within one year

7

1,333,398

1,228,728

NET CURRENT LIABILITIES

(367,170

)

(396,234

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(115,688

)

(139,924

)

CAPITAL AND RESERVES

Called up share capital

9

120

120

Share premium

299,988

299,988

Retained earnings

(415,796

)

(440,032

)

SHAREHOLDERS' FUNDS

(115,688

)

(139,924

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

Mr O Auston - Director

1.	STATUTORY INFORMATION

Safehold Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The company has a deficit on reserves. This is covered by a director's current account which stands at £1,034,601 at 31 March 2026. This director has indicated that he will ensure that the company has sufficient funds to meet its liabilities as they fall due and will not withdraw his director's current account in full until all liabilities are settled. The directors have also prepared forecasts for the years to 31 March 2027 and 2028 and have reviewed its medium term plans which indicate that the company will remain within its banking facilities and be in a position to meet its financial liabilities as they fall due. As a result the directors have reasonable expectations that the company has adequate resources to continue in operational existence for the foreseeable future and the accounts have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

108,761

Additions

21,386

At 31 March 2026

130,147

AMORTISATION

At 1 April 2025

36,673

Charge for year

23,715

At 31 March 2026

60,388

NET BOOK VALUE

At 31 March 2026

69,759

At 31 March 2025

72,088

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

118,683

86,815

27,474

11,427

244,399

Additions

14,130

14,503

2,468

7,200

38,301

At 31 March 2026

132,813

101,318

29,942

18,627

282,700

DEPRECIATION

At 1 April 2025

13,440

28,498

15,226

3,013

60,177

Charge for year

13,132

17,507

6,407

3,754

40,800

At 31 March 2026

26,572

46,005

21,633

6,767

100,977

NET BOOK VALUE

At 31 March 2026

106,241

55,313

8,309

11,860

181,723

At 31 March 2025

105,243

58,317

12,248

8,414

184,222

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

288,358

246,338

Other debtors

23,677

98,773

312,035

345,111

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

16,424

Trade creditors

253,530

126,351

Taxation and social security

17,200

6,096

Other creditors

1,062,668

1,079,857

1,333,398

1,228,728

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Loan from director

1,034,601

1,055,219

There is a secured creditor with fixed and floating charges over all property and or undertaking of the company.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

108

Ordinary shares

£1

108

108

12

B Shares

£1

12

12

120

120