Seff Global Limited

	Page
Company Information	1
Accountants' Report	2
Statement of Financial Position	3—4
Notes to the Financial Statements	5—7

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Seff Global Limited

Accountants' Report

For the Period 21 November 2024 to 30 November 2025

Accountants' Report

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Seff Global Limited For the Period 21 November 2024 to 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Seff Global Limited For the Period 21 November 2024 to 30 November 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Seff Global Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Seff Global Limited and state those matters that we have agreed to state to the directors of Seff Global Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Seff Global Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Seff Global Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Seff Global Limited . You consider that Seff Global Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit of the accounts of Seff Global Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

20/08/2026

Sterling Accounting Solutions Ltd

Chartered Accountants

SAS House

Chipperfield Road

Kings Langley

Hertfordshire

WD4 9JB

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Seff Global Limited

Statement of Financial Position

As At 30 November 2025

Statement of Financial Position

Registered number: 16093116

		30 November 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	982
Cash at bank and in hand		17,104

		18,086
Creditors: Amounts Falling Due Within One Year	5	(116,687 )

NET CURRENT ASSETS (LIABILITIES)			(98,601 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(98,601 )

NET LIABILITIES			(98,601 )

CAPITAL AND RESERVES
Called up share capital	6		100
Income Statement			(98,701 )

SHAREHOLDERS' FUNDS			(98,601)

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Seff Global Limited

Statement of Financial Position (continued)

As At 30 November 2025

For the period ending 30 November 2025 the company was entitled to exemption from audit 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.

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 Income Statement.

On behalf of the board

Joshua Nusenbaum

Director

20/08/2026

The notes on pages 5 to 7 form part of these financial statements.

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Seff Global Limited

Notes to the Financial Statements

For the Period 21 November 2024 to 30 November 2025

Notes to the Financial Statements

1. General Information

Seff Global Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16093116 . The registered office is Nordon House, Lower Ground Floor, 332a, Meanwood Road, Leeds, LS7 2JF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

2.2. Going Concern Disclosure

The company has full support from its Directors and therefore is deemed a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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Seff Global Limited

Notes to the Financial Statements (continued)

For the Period 21 November 2024 to 30 November 2025

2.4. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3

4. Debtors

	30 November 2025
	£
Due within one year
Prepayments and accrued income	534
VAT	348
Amounts owed by group undertakings	100

	982

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Seff Global Limited

Notes to the Financial Statements (continued)

For the Period 21 November 2024 to 30 November 2025

5. Creditors: Amounts Falling Due Within One Year

	30 November 2025
	£
Trade creditors	14,975
Directors' loan accounts	101,712

	116,687

6. Share Capital

	30 November 2025
Allotted, called up and fully paid	£
100 Ordinary Shares of £ 1.00 each	100


Shares issued during the period:	£
100 Ordinary Shares of £ 1.00 each	100

7. Related Party Transactions

At the year end Seff Global Limited was owed £100 from group companies. This amount is included within Amounts owed by group undertakings.

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Seff Holdings Limited . Seff Holdings Limited was incorporated in England and Wales.

There is no ultimate controlling party.

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Directors	Joshua Nusenbaum
	Vyvyan Nusenbaum
	David Rosenstein

Company Number	16093116

Registered Office	Nordon House, Lower Ground Floor, 332a
	Meanwood Road
	Leeds
	LS7 2JF

Accountants	Sterling Accounting Solutions Ltd
	Chartered Accountants
	SAS House
	Chipperfield Road
	Kings Langley
	Hertfordshire
	WD4 9JB