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2022-03-31 06149550 dpl-frs:Item12 2021-04-01 2022-03-31 06149550 dpl-frs:Item12 2021-03-31 06149550 dpl-frs:Item12 2022-03-31 06149550 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 06149550 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 06149550 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 06149550 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 06149550 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 06149550 1 2021-04-01 2022-03-31 06149550 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 06149550
Siga Vision Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
PKW Accountancy Limited
Second Floor
1 Church Square
Leighton Buzzard
Bedfordshire
LU7 1AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06149550
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,499 34,515
Investment Properties 5 1,224,449 1,019,834
Investments 6 13,999 13,999
1,243,947 1,068,348
CURRENT ASSETS
Stocks 5,804 37,027
Debtors 7 110,427 203,281
Cash at bank and in hand 398,588 537,377
514,819 777,685
Creditors: Amounts Falling Due Within One Year 8 (65,529 ) (115,182 )
NET CURRENT ASSETS (LIABILITIES) 449,290 662,503
TOTAL ASSETS LESS CURRENT LIABILITIES 1,693,237 1,730,851
Creditors: Amounts Falling Due After More Than One Year 9 (157,080 ) (335,870 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,375 ) (6,558 )
NET ASSETS 1,534,782 1,388,423
CAPITAL AND RESERVES
Called up share capital 12 1 1
Capital redemption reserve 1 1
Profit and Loss Account 1,534,780 1,388,421
SHAREHOLDERS' FUNDS 1,534,782 1,388,423
Page 1
Page 2
For the year ending 31 March 2023 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 his 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 29 November 2023 and were signed on its behalf by:
S Beveridge
Director
29th November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Siga Vision Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06149550 . The registered office is Second Floor, 1 Church Square, Leighton Buzzard, Bedfordshire, LU7 1AE.
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.
2.3. 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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10% straight line
Computer Equipment 25% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2022 109,269
Disposals (44,491 )
As at 31 March 2023 64,778
Depreciation
As at 1 April 2022 74,754
Provided during the period 3,990
Disposals (19,465 )
As at 31 March 2023 59,279
Net Book Value
As at 31 March 2023 5,499
As at 1 April 2022 34,515
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5. Investment Property
2023
£
Fair Value
As at 1 April 2022 1,019,834
Additions 204,615
As at 31 March 2023 1,224,449
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 1,224,849 1,019,834
6. Investments
Unlisted
£
Cost
As at 1 April 2022 13,999
As at 31 March 2023 13,999
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 13,999
As at 1 April 2022 13,999
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 95,864 187,699
Other debtors 14,563 15,582
110,427 203,281
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases - 6,760
Trade creditors 7,679 11,572
Bank loans and overdrafts 19,235 24,493
Other creditors 2,377 2,797
Taxation and social security 36,238 69,560
65,529 115,182
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9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases - 18,028
Bank loans 157,080 317,842
157,080 335,870
10. Secured Creditors
Of the creditors the following amounts are secured, the bank loans are secured over the investment properties they relate to and the hire purchase contract is secured over the asset it relates to.
2023 2022
£ £
Net obligations under finance leases - 24,788
Bank loans and overdrafts 143,928 342,335
11. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 6,760
Later than one year and not later than five years - 18,028
- 24,788
- 24,788
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 850 787
850 787
14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Simon Beveridge 3,083 12,726 3,083 - 12,726
The above loan is unsecured, interest free and repayable on demand.
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