REGISTERED NUMBER: 12357336 (England and Wales)

SALAMA FIKIRA GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Thorpe

P C Cooke

M Franks

G B Lyman

REGISTERED OFFICE:

Cumberland Court

80 Mount Street

Nottingham

United Kingdom

NG1 6HH

REGISTERED NUMBER:

12357336 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Investments

4

206

284

CURRENT ASSETS

Debtors

5

187,685

212,919

Cash at bank and in hand

22

30

187,707

212,949

CREDITORS

Amounts falling due within one year

6

(207,748

)

(228,752

)

NET CURRENT LIABILITIES

(20,041

)

(15,803

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(19,835

)

(15,519

)

CAPITAL AND RESERVES

Called up share capital

32

32

Capital redemption reserve

7

6

6

Other reserves

7

2,074

3,413

Retained earnings

7

(21,947

)

(18,970

)

SHAREHOLDERS' FUNDS

(19,835

)

(15,519

)

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 Group 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 prepared 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.

Preparation of consolidated financial statements

The financial statements contain information about Salama Fikira Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated 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.

Investments in subsidiaries

Investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Impairment of investment in subsidiaries

Investments in subsidiaries have been impaired where management believe that the individual financial performance on the company indicates a reduction in the cost of the investment.

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'.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

$

COST

At 1 January 2025

81,182

Disposals

(99

)

Exchange differences

5,965

At 31 December 2025

87,048

PROVISIONS

At 1 January 2025

80,898

Exchange differences

5,944

At 31 December 2025

86,842

NET BOOK VALUE

At 31 December 2025

206

At 31 December 2024

284

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

$

$

Amounts owed by group undertakings

187,683

212,917

Other debtors

2

2

187,685

212,919

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

$

$

Amounts owed to group undertakings

205,590

195,450

Other creditors

2,158

33,302

207,748

228,752

7.

RESERVES

Capital

Retained

redemption

Other

earnings

reserve

reserves

Totals

$

$

$

$

At 1 January 2025

(18,970

)

6

3,413

(15,551

)

Deficit for the year

(2,977

)

(2,977

)

Presentational exchange rate gain (loss)

-

-

(1,339

)

(1,339

)

At 31 December 2025

(21,947

)

6

2,074

(19,867

)

8.	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.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Salama Fikira Group Holding (incorporated in Mauritius).