Company registration number 10572304 (England and Wales)
SAM COX LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
SAM COX LIMITED
COMPANY INFORMATION
Directors
Mr N D Cox
Mr S Cox
Mrs O Cox
Company number
10572304
Registered office
Grange Court Factory
Grange Court Park
Grange Road
Tenterden
Kent
England
TN30 6EE
Accountants
Xeinadin South East Limited
Unit 68 Basepoint
Shearway Business Park
Folkestone
Kent
CT19 4RH
SAM COX LIMITED
CONTENTS
Page
Directors' report
1
Accountants' report
2
Statement of comprehensive income
3
Balance sheet
4
Notes to the financial statements
5 - 9
SAM COX LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JANUARY 2026
- 1 -

The directors present their annual report and financial statements for the year ended 31 January 2026.

Principal activities

The principal activity of the company continued to be that of Artistic Creation

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr N D Cox
Mr S Cox
Mrs O Cox
Political donations
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr S Cox
Director
31 July 2026
SAM COX LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SAM COX LIMITED FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sam Cox Limited for the year ended 31 January 2026 which comprise the statement of comprehensive income, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Sam Cox Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Sam Cox Limited and state those matters that we have agreed to state to the b oard of d irectors of Sam Cox 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 Sam Cox Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Sam Cox Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Sam Cox Limited. You consider that Sam Cox Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sam Cox 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 statutory f inancial statements.

Xeinadin South East Limited
Unit 68 Basepoint
Shearway Business Park
Folkestone
Kent
CT19 4RH
31 July 2026
SAM COX LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
2026
2025
Notes
£
£
Turnover
927,387
2,376,417
Cost of sales
(276,803)
(234,512)
Gross profit
650,584
2,141,905
Administrative expenses
(1,125,306)
(1,107,997)
Operating (loss)/profit
(474,722)
1,033,908
Interest receivable and similar income
40,813
9,898
(Loss)/profit before taxation
(433,909)
1,043,806
Tax on (loss)/profit
3
83,200
(236,200)
(Loss)/profit for the financial year
(350,709)
807,606
SAM COX LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 4 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
4
-
0
50,000
Tangible assets
5
2,919,386
2,902,241
Investments
6
857,980
1,175,843
3,777,366
4,128,084
Current assets
Debtors
7
58,319
63,749
Cash at bank and in hand
52,091
208,630
110,410
272,379
Creditors: amounts falling due within one year
8
(76,707)
(217,972)
Net current assets
33,703
54,407
Total assets less current liabilities
3,811,069
4,182,491
Provisions for liabilities
(135,596)
(131,309)
Net assets
3,675,473
4,051,182
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
10
3,675,373
4,051,082
Total equity
3,675,473
4,051,182

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

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

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

The financial statements were approved by the board of directors and authorised for issue on 31 July 2026 and are signed on its behalf by:
Mr S Cox
Director
Company registration number 10572304 (England and Wales)
SAM COX LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
1
Accounting policies
Company information

Sam Cox Limited is a private company limited by shares incorporated in England and Wales. The registered office is Grange Court Factory, Grange Court Park, Grange Road, Tenterden, Kent, England, TN30 6EE.

1.1
Basis of preparation

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 £.

1.2
Turnover

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

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
in accordance with the property
Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
33% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.6
Taxation

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

SAM COX LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
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.

1.8
Leases
As lessee
1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
8
11
SAM COX LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 7 -
3
Taxation
2026
2025
£
£
Current tax
UK corporation tax on profits for the current period
-
0
166,204
Adjustments in respect of prior periods
(29,976)
(48,717)
Other taxes
(57,511)
4,150
Total current tax
(87,487)
121,637
Deferred tax
Other adjustments
4,287
114,563
Total tax (credit)/charge
(83,200)
236,200
4
Intangible fixed assets
Goodwill
£
Cost
At 1 February 2025 and 31 January 2026
500,000
Amortisation and impairment
At 1 February 2025
450,000
Amortisation charged for the year
50,000
At 31 January 2026
500,000
Carrying amount
At 31 January 2026
-
0
At 31 January 2025
50,000
5
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 February 2025
2,183,508
9,915
1,041,923
70,022
118,864
3,424,232
Additions
139,903
-
0
157,269
-
0
-
0
297,172
At 31 January 2026
2,323,411
9,915
1,199,192
70,022
118,864
3,721,404
Depreciation and impairment
At 1 February 2025
69,256
2,479
314,081
61,869
74,306
521,991
Depreciation charged in the year
40,275
2,479
221,278
4,855
11,140
280,027
At 31 January 2026
109,531
4,958
535,359
66,724
85,446
802,018
SAM COX LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
5
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
(Continued)
- 8 -
Carrying amount
At 31 January 2026
2,213,880
4,957
663,833
3,298
33,418
2,919,386
At 31 January 2025
2,114,252
7,436
727,842
8,153
44,558
2,902,241
6
Fixed asset investments
2026
2025
£
£
Other investments other than loans
857,980
1,175,843
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 February 2025
1,175,843
Valuation changes
(317,863)
At 31 January 2026
857,980
Carrying amount
At 31 January 2026
857,980
At 31 January 2025
1,175,843
7
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
17,251
53,345
Other debtors
29,976
728
Prepayments and accrued income
11,092
9,676
58,319
63,749
SAM COX LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 9 -
8
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
21,089
18,544
Corporation tax
-
0
166,204
Other taxation and social security
27,790
8,020
Other creditors
22,263
19,904
Accruals and deferred income
5,565
5,300
76,707
217,972
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
10
Profit and loss reserves
2026
2025
£
£
At the beginning of the year
4,051,082
3,505,668
Adjusted balance
4,051,082
3,505,668
(Loss)/profit for the year
(350,709)
807,606
Dividends declared and paid in the year
(25,000)
(262,192)
At the end of the year
3,675,373
4,051,082
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