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REGISTERED NUMBER: 09064640 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2023

for

S Sira Group Limited

S Sira Group Limited (Registered number: 09064640)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S Sira Group Limited

Company Information
for the Year Ended 28 February 2023







DIRECTORS: Mrs S K Sira
S Sira





REGISTERED OFFICE: 1 Doolittle Yard
Froghall Road
Ampthill
Bedfordshire
MK45 2NW





REGISTERED NUMBER: 09064640 (England and Wales)





ACCOUNTANTS: Godfrey Laws & Co Limited
65 Knowl Piece
Wilbury Way
Hitchin
Hertfordshire
SG4 0TY

S Sira Group Limited (Registered number: 09064640)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 100 100
Investment property 5 1,000,000 1,000,000
1,000,100 1,000,100

CURRENT ASSETS
Debtors 6 63,934 50,034
Cash at bank 20 41
63,954 50,075
CREDITORS
Amounts falling due within one year 7 1,013,676 471,784
NET CURRENT LIABILITIES (949,722 ) (421,709 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,378

578,391

CREDITORS
Amounts falling due after more than one
year

8

23,515

552,898
NET ASSETS 26,863 25,493

CAPITAL AND RESERVES
Called up share capital 10 300 300
Non-distributable reserves 11 30,674 30,674
Retained earnings (4,111 ) (5,481 )
SHAREHOLDERS' FUNDS 26,863 25,493

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

S Sira Group Limited (Registered number: 09064640)

Balance Sheet - continued
28 February 2023


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 Board of Directors and authorised for issue on 17 November 2023 and were signed on its behalf by:




Mrs S K Sira - Director



S Sira - Director


S Sira Group Limited (Registered number: 09064640)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

S Sira Group 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 as modified by the revaluation of certain assets.

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

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

S Sira Group Limited (Registered number: 09064640)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 March 2022
and 28 February 2023 100
NET BOOK VALUE
At 28 February 2023 100
At 28 February 2022 100

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2022
and 28 February 2023 1,000,000
NET BOOK VALUE
At 28 February 2023 1,000,000
At 28 February 2022 1,000,000

Fair value at 28 February 2023 is represented by:
£   
Valuation in 2021 30,674
Cost 969,326
1,000,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 14,304 18,916
Other debtors 49,630 31,118
63,934 50,034

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Bank loans and overdrafts 529,481 10,000
Trade creditors 2,572 3,600
Amounts owed to group undertakings 319,815 229,776
Taxation and social security 21,450 15,545
Other creditors 140,358 212,863
1,013,676 471,784

S Sira Group Limited (Registered number: 09064640)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£    £   
Bank loans 23,515 552,898

9. SECURED DEBTS

The following secured debts are included within creditors:

28.2.23 28.2.22
£    £   
Bank loan 552,996 562,898

The company's loan is secured by a fixed and floating charge over the undertaking and all property and assets.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.23 28.2.22
value: £    £   
100 Ordinary A £1 200 200
50 Ordinary B £1 50 50
50 Ordinary C £1 50 50
300 300

11. RESERVES
Non-distributable
reserves
£   
At 1 March 2022
and 28 February 2023 30,674