REGISTERED NUMBER: 07570728 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

SPEENGHAR (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B AHMAD

REGISTERED OFFICE:

1 Insignia Park

Luton Road

Dunstable

LU5 4LW

REGISTERED NUMBER:

07570728 (England and Wales)

ACCOUNTANTS:

Samuelsons & Co

Chartered Certified Accountants

The Brentano Suite

Solar House

915 High Road

North Finchley

London

N12 8QJ

FIXED ASSETS

Tangible assets

4

77,695

76,513

CURRENT ASSETS

Stocks

5

598,000

324,000

Debtors

6

953,797

1,044,312

Cash at bank

49,320

75,309

1,601,117

1,443,621

CREDITORS

Amounts falling due within one year

7

444,056

290,857

NET CURRENT ASSETS

1,157,061

1,152,764

TOTAL ASSETS LESS CURRENT LIABILITIES

1,234,756

1,229,277

CAPITAL AND RESERVES

Called up share capital

8

2,000

2,000

Share premium

9

279,200

279,200

Retained earnings

9

953,556

948,077

SHAREHOLDERS' FUNDS

1,234,756

1,229,277

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 September 2026 and were signed by:

B AHMAD - Director

1.	STATUTORY INFORMATION

Speenghar (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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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. 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

-

8,988

133,641

23,809

166,438

Additions

7,360

4,538

-

7,479

19,377

At 31 March 2026

7,360

13,526

133,641

31,288

185,815

DEPRECIATION

At 1 April 2025

-

8,363

64,104

17,458

89,925

Charge for year

1,840

1,291

10,500

4,564

18,195

At 31 March 2026

1,840

9,654

74,604

22,022

108,120

NET BOOK VALUE

At 31 March 2026

5,520

3,872

59,037

9,266

77,695

At 31 March 2025

-

625

69,537

6,351

76,513

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

85,917

NET BOOK VALUE

At 31 March 2026

85,917

At 31 March 2025

85,917

5.

STOCKS

31.3.26

31.3.25

£

£

Finished goods

598,000

324,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

810,000

1,044,312

Rent deposit

76,565

-

VAT

67,232

-

953,797

1,044,312

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

129,818

-

Tax

24,508

9,954

VAT

-

3,226

Directors' current accounts

286,230

274,677

Accrued expenses

3,500

3,000

444,056

290,857

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2,000

Ordinary

£1

2,000

2,000

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 April 2025

948,077

279,200

1,227,277

Profit for the year

35,479

35,479

Dividends

(30,000

)

(30,000

)

At 31 March 2026

953,556

279,200

1,232,756