Semoza Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 15475370

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,150,249		1,174,677

			1,150,249		1,174,677
CURRENT ASSETS
Debtors	5	45,418		9,495
Cash at bank and in hand		1,199		2,498

		46,617		11,993
Creditors: Amounts Falling Due Within One Year	6	(685,229 )		(581,421 )

NET CURRENT ASSETS (LIABILITIES)			(638,612 )		(569,428 )

TOTAL ASSETS LESS CURRENT LIABILITIES			511,637		605,249

Creditors: Amounts Falling Due After More Than One Year	7		(610,708 )		(648,268 )

NET LIABILITIES			(99,071 )		(43,019 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(99,171 )		(43,119 )

SHAREHOLDERS' FUNDS			(99,071)		(43,019)

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Semoza Holdings Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Richard Barras

Director

4th August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Semoza Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15475370 . The registered office is Vale View, West Stour, Gillingham, SP8 5SF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover represents amounts receivable for the rental of buildings.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% Straight line
Fixtures & Fittings	25% Reducing balance

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Semoza Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 4)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	1,196,327	2,650	1,198,977

As at 31 March 2026	1,196,327	2,650	1,198,977

Depreciation
As at 1 April 2025	23,637	663	24,300
Provided during the period	23,932	496	24,428

As at 31 March 2026	47,569	1,159	48,728

Net Book Value
As at 31 March 2026	1,148,758	1,491	1,150,249

As at 1 April 2025	1,172,690	1,987	1,174,677

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Semoza Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	1,173	2,844
Amounts owed by participating interests	27,000	-
Other debtors	17,245	6,651

	45,418	9,495

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	60	70
Bank loans and overdrafts	36,200	28,200
Amounts owed to participating interests	248,544	153,636
Other creditors	398,672	398,129
Taxation and social security	1,753	1,386

	685,229	581,421

7. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026	31 March 2025
	£	£
Bank loans	610,708	648,268

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	31 March 2026		31 March 2025
	£		£
Bank loans	570,708		606,968

8. Secured Creditors

Of the creditors the following amounts are secured by a fixed and floating charge over the property.

	31 March 2026		31 March 2025
	£		£
Bank loans and overdrafts	646,908		676,468

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Semoza Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

At the year end the company was owed £169,000 (2025: £169,000) to Mrs C Barras, who is connected to the director.

During the year the company received £60,000 for rent and was lent funds of £94,908 from Bublshop Ltd, a company under common control. £248,544 (2025:£153,636) was still due at the year end.

During the year the company received £40,000 for rent from Dorset Enegery Solutions Ltd, a company under common control. At the year end the company was owed £27,000 (2025: £Nil).

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