Seraphim Group UK Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07123531

Seraphim Group UK Limited

Filleted Unaudited Financial Statements

31 March 2026

Seraphim Group UK Limited

Financial Statements

Year ended 31 March 2026

Contents	Pages

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements	1

Balance sheet	2

Notes to the financial statements	3 to 5

Seraphim Group UK Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Seraphim Group UK Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Seraphim Group UK Limited for the year ended 31 March 2026, which comprise 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 www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Seraphim Group UK Limited, as a body, in accordance with the terms of our engagement letter dated 5 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Seraphim Group UK Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Seraphim Group UK Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Seraphim Group UK 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 profit of Seraphim Group UK Limited. You consider that Seraphim Group UK 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 Seraphim Group UK 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 financial statements.

MILLER DAVIES LLP Chartered accountants

A3 Broomsleigh Business Park Worsley Bridge Road London SE26 5BN

30 June 2026

Seraphim Group UK Limited

Balance Sheet

31 March 2026

	2026		2025
Note	£	£	£

Current assets

Debtors	4	3,528,222	2,773,096
Investments	5	6,838	3,005
Cash at bank and in hand		360,588	162,488
		------------	------------
		3,895,648	2,938,589

Creditors: amounts falling due within one year	6	1,623,396		666,425
		------------		------------
Net current assets			2,272,252	2,272,164
			------------	------------
Total assets less current liabilities			2,272,252	2,272,164
			------------	------------

Capital and reserves

Called up share capital	2,272,164	2,272,164
Profit and loss account	88	–
	------------	------------
Shareholders funds	2,272,252	2,272,164
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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.

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

Mr R. S. Nathaniel	Mrs S. K. Nathaniel
Director	Director

Company registration number: 07123531

Seraphim Group UK Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is A3 Broomsleigh Business Park, Worsley Bridge Road, London, SE26 5BN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Debtors

	2026	2025
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	3,528,222	2,773,095
Other debtors	–	1
	------------	------------
	3,528,222	2,773,096
	------------	------------

5. Investments

	2026	2025
	£	£
Investments in group undertakings	6,838	3,005
	-------	-------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	865,020	666,425
Corporation tax	44	–
Other creditors	758,332	–
	------------	---------
	1,623,396	666,425
	------------	---------

7. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2026	2025
	£	£

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss	3,895,648	2,938,588
	------------	------------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss	3,895,516	2,938,588
	------------	------------

8. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr R. S. Nathaniel	–	( 379,166)	( 379,166)
Mrs S. K. Nathaniel	1	( 379,167)	( 379,166)
	----	---------	---------
	1	( 758,333)	( 758,332)
	----	---------	---------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr R. S. Nathaniel	–	–	–
Mrs S. K. Nathaniel	–	1	1
	----	----	----
	–	1	1
	----	----	----

9. Related party transactions

During the year the company was loaned £246,810 (2025 - £312,098) by Seraphim Accommodation Services Limited, whose entire share capital is owned by Seraphim Group UK Limited . At the year end the total loan stood at £864,920 owed by Seraphim Group UK Limited (2025 - £666,425) During the year the company was repaid £15,065 of its loan (2025 - £86,000 loaned to) by Seraphim Film Productions Limited, whose entire share capital is owned by Seraphim Group UK Limited . At the year end the total loan stood at £446,235 owed to Seraphim Group UK Limited (2025 - £451,300) During the year the company was repaid £206,918 of its loan (2025 - £3,121,232 loaned to) to Seraphim Property Investments Limited, whose entire share capital is owned by Seraphim Group UK Limited . At the year end the total loan stood at £2,105,138 owed to Seraphim Group UK Limited (2025 - £2,246,132) During the year the company loaned £645,128 (2025 - £70,074) to Seraphim Investimenti Immobiliari S.R.L (a company registered in Italy) whose entire share capital is owned by Seraphim Group UK Limited . At the year end the total loan stood at £711,369 owed to Seraphim Group UK Limited (2025 - £70,074) During the year the company loaned £259,890 (2025 - £ 8,093) to Seraphim Inversiones Inmobiliaries Sociedad Limitada (a company registered in Spain) whose entire share capital is owned by Seraphim Group UK Limited . At the year end the total loan stood at £265,479 owed to Seraphim Group UK Limited (2025 - £5,589) During the year the company Seraphim Signature Travel Limited was formed, whose entire share capital is owed by Seraphim Group UK Limited . At the year end the total loan stood at £100 owed by Seraphim Group UK Limited (2025 - £Nil)