REGISTERED NUMBER: 05088365 (England and Wales)

Samurai Incentives & Promotions Limited

Unaudited Financial Statements

For The Year Ended 31st March 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

A Bull

D Woodward

SECRETARY:

REGISTERED OFFICE:

Unit 81 Centaur Court

Claydon Business Park

Gt. Blakenham

Ipswich

Suffolk

IP6 0NL

REGISTERED NUMBER:

05088365 (England and Wales)

ACCOUNTANTS:

John Phillips & Co Limited

Accountants

Unit 81 Centaur Court

Claydon Business Park

Gt. Blakenham

Ipswich

Suffolk

IP6 0NL

FIXED ASSETS

Tangible assets

4

115,192

153,590

CURRENT ASSETS

Debtors

5

1,062,688

642,783

Cash at bank

72,247

35,873

1,134,935

678,656

CREDITORS

Amounts falling due within one year

6

519,582

477,572

NET CURRENT ASSETS

615,353

201,084

TOTAL ASSETS LESS CURRENT LIABILITIES

730,545

354,674

CAPITAL AND RESERVES

Called up share capital

7

66

66

Retained earnings

8

730,479

354,608

SHAREHOLDERS' FUNDS

730,545

354,674

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 30th July 2026 and were signed on its behalf by:

D Woodward - Director

1.	STATUTORY INFORMATION

Samurai Incentives & Promotions 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.

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.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2025

and 31st March 2026

2,935

4,803

203,000

5,312

216,050

DEPRECIATION

At 1st April 2025

2,439

4,459

50,750

4,812

62,460

Charge for year

124

86

38,063

125

38,398

At 31st March 2026

2,563

4,545

88,813

4,937

100,858

NET BOOK VALUE

At 31st March 2026

372

258

114,187

375

115,192

At 31st March 2025

496

344

152,250

500

153,590

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

418,184

403,578

Other debtors

272,091

67,134

Prepayments

372,413

172,071

1,062,688

642,783

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

111

1,484

Trade creditors

323,451

238,480

Amounts owed to participating interests

37,920

-

Tax

129,900

(32,765

)

Social security

15,498

25,742

VAT

9,318

9,279

Other creditors

1,281

206,385

Nett wages

-

8,136

Pension Control Account

2,103

2,286

Accrued expenses

-

18,545

519,582

477,572

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

6,600

Share capital 3

1p

66

66

8.

RESERVES

Retained

earnings

£

At 1st April 2025

354,608

Profit for the year

375,871

At 31st March 2026

730,479

9.	ULTIMATE CONTROLLING PARTY

The controlling party is SIP London Holdings Limited.