REGISTERED NUMBER: 12048366 (England and Wales)

SALAMA FIKIRA INTERNATIONAL (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P C Cooke

M Franks

REGISTERED OFFICE:

Cumberland Court

80 Mount Street

Nottingham

Nottinghamshire

NG1 6HH

REGISTERED NUMBER:

12048366 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Intangible assets

4

7,800

11,006

Tangible assets

5

707

666

8,507

11,672

CURRENT ASSETS

Debtors

6

399,488

567,944

Cash at bank

25,373

28,209

424,861

596,153

CREDITORS

Amounts falling due within one year

7

(416,752

)

(403,689

)

NET CURRENT ASSETS

8,109

192,464

TOTAL ASSETS LESS CURRENT LIABILITIES

16,616

204,136

CAPITAL AND RESERVES

Called up share capital

1

1

Other reserves

8

(14,895

)

(32,048

)

Retained earnings

8

31,510

236,183

SHAREHOLDERS' FUNDS

16,616

204,136

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 17 September 2026 and were signed on its behalf by:

P C Cooke - Director

1.	STATUTORY INFORMATION

Salama Fikira International (UK) Limited 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.

The financial statements are presented in US Dollars, which is the presentational currency of the company. Monetary amounts in these financial statements are rounded to the nearest $.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 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.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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 4 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

$

COST

At 1 January 2025

36,605

Additions

3,514

Exchange differences

2,697

At 31 December 2025

42,816

AMORTISATION

At 1 January 2025

25,599

Amortisation for year

7,531

Exchange differences

1,886

At 31 December 2025

35,016

NET BOOK VALUE

At 31 December 2025

7,800

At 31 December 2024

11,006

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

$

COST

At 1 January 2025

2,704

Additions

492

Exchange differences

199

At 31 December 2025

3,395

DEPRECIATION

At 1 January 2025

2,038

Charge for year

500

Exchange differences

150

At 31 December 2025

2,688

NET BOOK VALUE

At 31 December 2025

707

At 31 December 2024

666

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

$

$

Trade debtors

53,391

96,915

Amounts owed by group undertakings

336,839

419,067

Other debtors

9,258

51,962

399,488

567,944

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

$

$

Trade creditors

217,255

161,339

Amounts owed to group undertakings

140,350

157,634

Taxation and social security

36,193

13,757

Other creditors

22,954

70,959

416,752

403,689

8.

RESERVES

Retained

Other

earnings

reserves

Totals

$

$

$

At 1 January 2025

236,183

(32,048

)

204,135

Deficit for the year

(204,673

)

(204,673

)

Presentational exchange rate loss

-

17,153

17,153

At 31 December 2025

31,510

(14,895

)

16,615

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.