Samiva Technologies Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11339202

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,639		2,668

			1,639		2,668
CURRENT ASSETS
Debtors	6	1,999		1,014
Cash at bank and in hand		1,703		1,094

		3,702		2,108
Creditors: Amounts Falling Due Within One Year	7	(4,598 )		(3,836 )

NET CURRENT ASSETS (LIABILITIES)			(896 )		(1,728 )

TOTAL ASSETS LESS CURRENT LIABILITIES			743		940

PROVISIONS FOR LIABILITIES
Deferred Taxation			(410 )		(667 )

NET ASSETS			333		273

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			323		263

SHAREHOLDERS' FUNDS			333		273

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Samiva Technologies Ltd

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Miss I Pokorny

Director

24 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Samiva Technologies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11339202 . The registered office is c/o Revel Accountants Ltd, Mill House, Liphook Road, Haslemere, Surrey, GU27 3QE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets comprise of an income generating website. It is amortised to profit and loss account 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:

Computer Equipment

Straight line over 4 years

2.5. Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

The average number of employees, including directors, during the year was as follows: 1 (2025: 1)

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Samiva Technologies Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 June 2025	5,000

As at 31 May 2026	5,000

Amortisation
As at 1 June 2025	5,000

As at 31 May 2026	5,000

Net Book Value
As at 31 May 2026	-

As at 1 June 2025	-

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2025	6,224

As at 31 May 2026	6,224

Depreciation
As at 1 June 2025	3,556
Provided during the period	1,029

As at 31 May 2026	4,585

Net Book Value
As at 31 May 2026	1,639

As at 1 June 2025	2,668

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1,999	1,014

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	137	136
Other creditors	2,893	2,923
Taxation and social security	1,568	777

	4,598	3,836

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Samiva Technologies Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 June 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2026
	£	£	£	£	£
Miss Iva Pokorny	(31 )	400	-	-	369

The above loan is unsecured, interest free and repayable on demand.

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