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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10291086 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10291086 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10291086 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10291086 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 10291086 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10291086 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10291086 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10291086 frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:UnlistedNon-exchangeTraded 2021-07-31 10291086 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 10291086 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 10291086 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10291086 dpl-frs:CostSales 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales 2021-07-31 10291086 dpl-frs:CostSales 2022-07-31 10291086 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 10291086 frs-bus:Director1 2021-08-01 2022-07-31 10291086 frs-bus:Director1 2021-07-31 10291086 frs-bus:Director1 2022-07-31 10291086 frs-bus:Director2 2021-08-01 2022-07-31 10291086 frs-bus:Director2 2021-07-31 10291086 frs-bus:Director2 2022-07-31 10291086 frs-bus:CompanySecretary1 2021-08-01 2022-07-31 10291086 1 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 1 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 1 2022-07-31 10291086 2 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 2 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 2 2022-07-31 10291086 3 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 3 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 3 2022-07-31 10291086 4 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 4 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 4 2022-07-31 10291086 5 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 5 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 5 2022-07-31 10291086 6 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 6 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 6 2022-07-31 10291086 7 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 7 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 7 2022-07-31 10291086 8 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 8 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 8 2022-07-31 10291086 9 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 9 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 9 2022-07-31 10291086 10 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 10 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 10 2022-07-31 10291086 11 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 11 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 11 2022-07-31 10291086 12 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 12 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 12 2022-07-31 10291086 13 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 13 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 13 2022-07-31 10291086 14 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 14 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 14 2022-07-31 10291086 15 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 15 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 15 2022-07-31 10291086 16 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 16 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 16 2022-07-31 10291086 17 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 17 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 17 2022-07-31 10291086 18 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 18 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 18 2022-07-31 10291086 19 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 19 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 19 2022-07-31 10291086 20 2021-08-01 2022-07-31 10291086 frs-core:CurrentFinancialInstruments 20 2022-07-31 10291086 frs-core:Non-currentFinancialInstruments 20 2022-07-31 10291086 dpl-frs:Item1 2021-08-01 2022-07-31 10291086 dpl-frs:Item1 2021-07-31 10291086 dpl-frs:Item1 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 10291086 dpl-frs:Item2 2021-08-01 2022-07-31 10291086 dpl-frs:Item2 2021-07-31 10291086 dpl-frs:Item2 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 10291086 dpl-frs:Item3 2021-08-01 2022-07-31 10291086 dpl-frs:Item3 2021-07-31 10291086 dpl-frs:Item3 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 10291086 dpl-frs:Item4 2021-08-01 2022-07-31 10291086 dpl-frs:Item4 2021-07-31 10291086 dpl-frs:Item4 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 10291086 dpl-frs:Item5 2021-08-01 2022-07-31 10291086 dpl-frs:Item5 2021-07-31 10291086 dpl-frs:Item5 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 10291086 dpl-frs:Item6 2021-08-01 2022-07-31 10291086 dpl-frs:Item6 2021-07-31 10291086 dpl-frs:Item6 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 10291086 dpl-frs:Item7 2021-08-01 2022-07-31 10291086 dpl-frs:Item7 2021-07-31 10291086 dpl-frs:Item7 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 10291086 dpl-frs:Item8 2021-08-01 2022-07-31 10291086 dpl-frs:Item8 2021-07-31 10291086 dpl-frs:Item8 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 10291086 dpl-frs:Item9 2021-08-01 2022-07-31 10291086 dpl-frs:Item9 2021-07-31 10291086 dpl-frs:Item9 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 10291086 dpl-frs:Item10 2021-08-01 2022-07-31 10291086 dpl-frs:Item10 2021-07-31 10291086 dpl-frs:Item10 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 10291086 dpl-frs:Item11 2021-08-01 2022-07-31 10291086 dpl-frs:Item11 2021-07-31 10291086 dpl-frs:Item11 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 10291086 dpl-frs:Item12 2021-08-01 2022-07-31 10291086 dpl-frs:Item12 2021-07-31 10291086 dpl-frs:Item12 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 10291086 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 10291086 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 10291086 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 10291086 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 10291086 1 2021-08-01 2022-07-31 10291086 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 10291086
Siperi Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Whitebridge Advisory Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10291086
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 2,272 2,109
Cash at bank and in hand 2,520 3,344
4,792 5,453
Creditors: Amounts Falling Due Within One Year 6 (95,333 ) (91,602 )
NET CURRENT ASSETS (LIABILITIES) (90,541 ) (86,149 )
TOTAL ASSETS LESS CURRENT LIABILITIES (90,541 ) (86,149 )
NET LIABILITIES (90,541 ) (86,149 )
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account (90,741 ) (86,349 )
SHAREHOLDERS' FUNDS (90,541) (86,149)
For the year ending 31 July 2023 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.
The financial statements were approved by the board of directors on 24 April 2024 and were signed on its behalf by:
Mr Mehti Aslanov
Director
24/04/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Siperi Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10291086 . The registered office is 4 Shrewton Road , London, SW17 9HX.
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
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 2,000 2,000
VAT 272 109
2,272 2,109
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Directors' loan accounts 95,333 91,602
95,333 91,602
Page 2
Page 3
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
Page 3