Samson (UK) Limited


Directors	Mandeep Singh Binning
	Antonis Demetri
	Antonis Theori
	Nicholas Theori


Registered Address	C/O Nicholas Peters & Co 2nd Floor
	10-12 Bourlet Close
	London
	W1W 7BR


Place of Business	Olive Tree Centre
	472A Larkshall Road
	Higham's Park
	London
	E4 9HH


Registered Number	08569174 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		3,800,000		3,800,000
			3,800,000		3,800,000
Current assets
Debtors	4	48,711		48,723
Cash at bank and on hand		109,837		104,218
		158,548		152,941
Creditors amounts falling due within one year	5	(1,924,114)		(2,119,587)
Net current assets (liabilities)			(1,765,566)		(1,966,646)
Total assets less current liabilities			2,034,434		1,833,354
Creditors amounts falling due after one year	6		(639,597)		(762,527)
Provisions for liabilities	7		(118,675)		(118,675)
Net assets			1,276,162		952,152
Capital and reserves
Called up share capital			100		100
Revaluation reserve			356,024		356,024
Profit and loss account			920,038		596,028
Shareholders' funds			1,276,162		952,152

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2026, and are signed on its behalf by:

Mandeep Singh Binning
Director
Registered Company No. 08569174

Samson (UK) Limited

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover represents the net value of the rent received as per rental agreements.

	Borrowing costs
	Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Borrowing costs

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.

Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Current taxation
	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
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation.

	Investment property
	Investment Properties are stated at fair market valuation. Surplus or deficit arising on the revaluation are transferred to the profit and loss account.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 July 25	3,800,000	3,800,000
At 30 June 26	3,800,000	3,800,000
Net book value
At 30 June 26	3,800,000	3,800,000
At 30 June 25	3,800,000	3,800,000


	The valuation of the properties has been carried out by the directors of the company and reflects the fair market value at the balance sheet date.

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	-	200
Other debtors	44,000	44,000
Prepayments and accrued income	4,711	4,523
Total	48,711	48,723

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	2,553
Bank borrowings and overdrafts	106,497	104,401
Taxation and social security	47,776	50,849
Other creditors	1,741,433	1,930,452
Accrued liabilities and deferred income	28,408	31,332
Total	1,924,114	2,119,587


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	639,597	762,527
Total	639,597	762,527


	The bank and bridging loans are secured against the properties and personal guaranties are given by the directors.

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	118,675	118,675
Total	118,675	118,675