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dpl-frs:Item6 2021-05-31 11971965 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 11971965 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 11971965 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 11971965 dpl-frs:Item7 2021-06-01 2022-05-31 11971965 dpl-frs:Item7 2021-05-31 11971965 dpl-frs:Item7 2022-05-31 11971965 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 11971965 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 11971965 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 11971965 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 11971965 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 11971965 dpl-frs:Item8 2021-06-01 2022-05-31 11971965 dpl-frs:Item8 2021-05-31 11971965 dpl-frs:Item8 2022-05-31 11971965 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 11971965 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 11971965 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 11971965 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 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11971965 dpl-frs:Item11 2021-05-31 11971965 dpl-frs:Item11 2022-05-31 11971965 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 11971965 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 11971965 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 11971965 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 11971965 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 11971965 dpl-frs:Item12 2021-06-01 2022-05-31 11971965 dpl-frs:Item12 2021-05-31 11971965 dpl-frs:Item12 2022-05-31 11971965 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 11971965 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 11971965 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 11971965 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 11971965 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 11971965 1 2021-06-01 2022-05-31 11971965 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 11971965
Sia Banstead Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Lichfield & Co.
Chartered Accountants
91 Sunnyhill Road
Streatham
London
SW16 2UG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11971965
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,822,960 1,494,751
2,822,960 1,494,751
CURRENT ASSETS
Debtors 5 2,016,309 1,604,898
Cash at bank and in hand 82,938 511,821
2,099,247 2,116,719
Creditors: Amounts Falling Due Within One Year 6 (2,037,721 ) (2,072,285 )
NET CURRENT ASSETS (LIABILITIES) 61,526 44,434
TOTAL ASSETS LESS CURRENT LIABILITIES 2,884,486 1,539,185
Creditors: Amounts Falling Due After More Than One Year 7 (490,214 ) -
NET ASSETS 2,394,272 1,539,185
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 2,394,270 1,539,183
SHAREHOLDERS' FUNDS 2,394,272 1,539,185
Page 1
Page 2
For the year ending 31 May 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.
On behalf of the board
Dr Preeti Patel
Director
31/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sia Banstead Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11971965 . The registered office is C/O Lichfiled & Co., 91 Sunnyhill Road, Streatham, London, SW16 2UG.
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. 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:
Freehold Revaluation every 5 years
Leasehold 25% p. a reducing balancing basis
Plant & Machinery 25% p.a. on a reducing balance basis
Fixtures & Fittings 25% p.a. on a reducing balance basis
Office Equipment 25% p.a. on a reducing balance basis
2.4. 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.
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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2022: 18)
26 18
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Office Equipment Total
£ £ £ £ £
Cost
As at 1 June 2022 1,377,483 185,246 24,070 22,755 1,609,554
Additions 1,258,922 122,444 4,850 4,179 1,390,395
As at 31 May 2023 2,636,405 307,690 28,920 26,934 2,999,949
Depreciation
As at 1 June 2022 - 98,162 8,839 7,802 114,803
Provided during the period - 52,383 5,020 4,783 62,186
As at 31 May 2023 - 150,545 13,859 12,585 176,989
Net Book Value
As at 31 May 2023 2,636,405 157,145 15,061 14,349 2,822,960
As at 1 June 2022 1,377,483 87,084 15,231 14,953 1,494,751
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 132,373 81,243
Other debtors 1,883,936 1,523,655
2,016,309 1,604,898
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 550
Corporation tax 197,054 274,496
Other taxes and social security 9,365 1,829
Net wages 28,525 11,454
Other creditors 107,322 (66,758 )
Accruals and deferred income 4,610 4,560
Directors' loan accounts 1,690,845 1,846,154
2,037,721 2,072,285
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 490,214 -
490,214 -
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
The company is controlled by Dr Manish Patel and his wife Preeti Patel (who are also the company directors). Dr Manish Patel and Dr Preeti Patel own 50% of ordinary shares respectively in the company. 
At 31st May 2023, the company had receivable amounting to £1,883,936 due on normal commercial terms from Cedars (Banstead) Limited, in which Cedars (Banstead) Limited is under control of Dr M Patel and Dr P Patel throughout the year. Dr M Patel and Dr P Patel is the member of the key management personnel and the shareholder of Cedars (Banstead) Limited. 
Included within current liabilities at the balance sheet date is director's current accounts for £1,690,845. The balance is unsecured and repayable on demand. 
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