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SERENHOLD LIMITED
Registered number: 13433446
Balance Sheet
As at 28 February 2026
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 October 2026.
Page 1
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SERENHOLD LIMITED
Notes to the Financial Statements
For the Year Ended 28 February 2026
1.Accounting policies
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Basis of preparation of financial statements
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Serenhold Limited is a private company, limited by shares, registered in England and Wales, registration number 13433446. The registered office is 1st Floor, Goodlands House, St. Lukes Close, Hedge End, Southampton, SO30 2US.
The presentation and functional currency is Pounds Sterling and the financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied:
Investments in subsidiaries are measured at cost less accumulated impairment.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
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The average monthly number of employees, including directors, during the year was 0 (2025 - 0).
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Page 2
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SERENHOLD LIMITED
Notes to the Financial Statements
For the Year Ended 28 February 2026
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Investments in subsidiary companies
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Amounts owed by group undertakings
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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Other debtors and profit and loss reserves have been reduced by £319,573 as a result of a prior year error whereby dividends processed in the year ended 28 February 2023 were incorrectly classified as other debtors.
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Related party transactions
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Loans to companies within which shareholders have an interest
£222,000 (2025: £39,000) of the loan balances have been cleared by dividend, resulting in total loan debtors of £1,334,000 (2025: £1,556,000). No interest has accrued on these balances.
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Page 3
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