B.M. Samuels Finance Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 01055337

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		56,759		67,180
Tangible Assets	5		135,785		28,989
Investments	6		832,322		832,222

			1,024,866		928,391
CURRENT ASSETS
Debtors	7	24,310,795		23,395,876
Cash at bank and in hand		1,160,724		2,832,017

		25,471,519		26,227,893
Creditors: Amounts Falling Due Within One Year	8	(2,507,539 )		(4,115,164 )

NET CURRENT ASSETS (LIABILITIES)			22,963,980		22,112,729

TOTAL ASSETS LESS CURRENT LIABILITIES			23,988,846		23,041,120

NET ASSETS			23,988,846		23,041,120

CAPITAL AND RESERVES
Called up share capital	9		51,493		51,493
Capital redemption reserve			22,123		22,123
Profit and Loss Account			23,915,230		22,967,504

SHAREHOLDERS' FUNDS			23,988,846		23,041,120

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B.M. Samuels Finance Group Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A D Samuels

Director

29th September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

B.M. Samuels Finance Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 01055337 . The registered office is 314 Regents Park Road, Finchley, London, N3 2JX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Interest income

Interest income is recognised in the profit and loss account using the effective interest method for interest bearing financial instruments. The effective interest method is a method of calculating the amortised cost of a financial assets and of allocating the interest income over the expected life of the financial instrument.

Fee and commission income

Fees and commissions receivable are recognized as income as the company fulfills its performance obligations. The company’s performance obligations arising from contracts with customers are in respect of the loan business where the performance obligations are typically fulfilled towards the beginning or end of the customer’s contract; these fees are recognized in income on this basis. Loan commitment fees are also recognised in management fees, over the life of the facility rather than an adjustment to the effective interest rate for loans expected to be drawn.

Profit sharing income

Profit sharing income is recognised based on the agreed share earned on the different projects. The shares vary on a project-to-project basis. It is recognised as part of the interest in mortgage advances.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are software costs. It is amortised straight line over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	- 15% on reducing balance.
Motor Vehicles	- 25% on reducing balance.
Fixtures & Fittings	- 15% on reducing balance.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 5)

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B.M. Samuels Finance Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	100,199
Additions	12,024

As at 31 January 2026	112,223

Amortisation
As at 1 February 2025	33,019
Provided during the period	22,445

As at 31 January 2026	55,464

Net Book Value
As at 31 January 2026	56,759

As at 1 February 2025	67,180

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 February 2025	36,186	19,925	127,978	184,089
Additions	10,500	123,412	-	133,912

As at 31 January 2026	46,686	143,337	127,978	318,001

Depreciation
As at 1 February 2025	30,894	2,213	121,993	155,100
Provided during the period	2,538	23,193	1,385	27,116

As at 31 January 2026	33,432	25,406	123,378	182,216

Net Book Value
As at 31 January 2026	13,254	117,931	4,600	135,785

As at 1 February 2025	5,292	17,712	5,985	28,989

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B.M. Samuels Finance Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 February 2025	832,222
Additions	100

As at 31 January 2026	832,322

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	832,322

As at 1 February 2025	832,222

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	194,626	179,800
Prepayments and accrued income	1,235,331	455,797
Other debtors	17,400,122	17,962,755
Amounts owed by group undertakings	5,480,716	4,797,524

	24,310,795	23,395,876

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	714,746	476,053
Corporation tax	138,348	16,511
Other taxes and social security	74,542	24,802
Other creditors	876,875	2,598,813
Accruals and deferred income	32,130	30,600
Directors' loan accounts	40,890	347,419
Amounts owed to group undertakings	630,008	620,966

	2,507,539	4,115,164

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B.M. Samuels Finance Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	51,493	51,493

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