REGISTERED NUMBER: 05206074 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SEEMUS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N A Shah

Mrs S N Dhanani

N Dhanani

A Shah

SECRETARY:

Mrs S N Dhanani

REGISTERED OFFICE:

91 South Street

Bishops Stortford

Hertfordshire

CM23 3AL

REGISTERED NUMBER:

05206074 (England and Wales)

ACCOUNTANTS:

Arithma LLP

Chartered Certified Accountants

5 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Intangible assets

4

1

273

Tangible assets

5

15,283

18,061

15,284

18,334

CURRENT ASSETS

Stocks

1,143

1,565

Debtors

6

56,806

60,296

Cash at bank

162,100

157,669

220,049

219,530

CREDITORS

Amounts falling due within one year

7

(98,850

)

(90,563

)

NET CURRENT ASSETS

121,199

128,967

TOTAL ASSETS LESS CURRENT LIABILITIES

136,483

147,301

PROVISIONS FOR LIABILITIES

(3,693

)

(4,360

)

NET ASSETS

132,790

142,941

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

8

122,790

132,941

SHAREHOLDERS' FUNDS

132,790

142,941

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 4 September 2026 and were signed on its behalf by:

N Dhanani - Director

1.	STATUTORY INFORMATION

Seemus Ltd 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

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

TANGIBLE FIXED ASSETS

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

Short leasehold

-

10% on cost

Equipment

-

33.33% per annum on cost

Fixtures and fittings

-

25% 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.

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 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.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

145,139

AMORTISATION

At 1 January 2025

144,866

Amortisation for year

272

At 31 December 2025

145,138

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

273

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

leasehold

Equipment

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

6,015

16,695

52,083

46,990

121,783

Additions

-

3,208

-

-

3,208

At 31 December 2025

6,015

19,903

52,083

46,990

124,991

DEPRECIATION

At 1 January 2025

6,014

13,504

52,082

32,122

103,722

Charge for year

-

2,269

-

3,717

5,986

At 31 December 2025

6,014

15,773

52,082

35,839

109,708

NET BOOK VALUE

At 31 December 2025

1

4,130

1

11,151

15,283

At 31 December 2024

1

3,191

1

14,868

18,061

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

48,654

52,584

Other debtors

8,152

7,712

56,806

60,296

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

40,052

37,278

Taxation and social security

52,237

47,445

Other creditors

6,561

5,840

98,850

90,563

8.

RESERVES

Retained

earnings

£

At 1 January 2025

132,941

Profit for the year

109,849

Dividends

(120,000

)

At 31 December 2025

122,790

9.

CONTROL

The company is controlled by the directors by virtue of their shareholdings.