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REGISTERED NUMBER: 05461327 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Sirgan Consultants Limited

Sirgan Consultants Limited (Registered number: 05461327)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Sirgan Consultants Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: D A Nairn





SECRETARY: Mrs V E Purton





REGISTERED OFFICE: The Old Grange
Warren Estate
Lordship Road
Writtle
Essex
CM1 3WT





REGISTERED NUMBER: 05461327 (England and Wales)





ACCOUNTANTS: Fisher Michael
The Old Grange
Warren Estate
Lordship Road
Writtle
Essex
CM1 3WT

Sirgan Consultants Limited (Registered number: 05461327)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,383 7,083
Tangible assets 5 22,990 32,321
Investments 6 466,615 508,506
494,988 547,910

CURRENT ASSETS
Stocks 41,583 18,975
Debtors 7 50,443 46,445
Cash at bank 34,530 17,340
126,556 82,760
CREDITORS
Amounts falling due within one year 8 17,335 20,030
NET CURRENT ASSETS 109,221 62,730
TOTAL ASSETS LESS CURRENT
LIABILITIES

604,209

610,640

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 604,109 610,540
SHAREHOLDERS' FUNDS 604,209 610,640

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Sirgan Consultants Limited (Registered number: 05461327)

Balance Sheet - continued
31 December 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 director and authorised for issue on 25 September 2024 and were signed by:





D A Nairn - Director


Sirgan Consultants Limited (Registered number: 05461327)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Sirgan Consultants 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.

The company is part of a group.

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.

Significant judgements and estimates
No significant judgements or estimations have been applied in the preparation of the financial statements.

Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Tangible fixed assets are initially measured at cost. After initial recognition, tangible fixed assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at the following annual rates, in order to write off each asset over its estimated useful life:

- Plant and machinery - 20% on reducing balance
- Fixtures and fittings - 33% on cost
- Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

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.


Sirgan Consultants Limited (Registered number: 05461327)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company makes pension contributions to the director's personal pension plan.

Group accounts
The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small-sized group. The company has therefore taken advantage of the exemptions provided under section 402 of the Companies Act 2006 not to prepare group accounts.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023
and 31 December 2023 8,500
AMORTISATION
At 1 January 2023 1,417
Charge for year 1,700
At 31 December 2023 3,117
NET BOOK VALUE
At 31 December 2023 5,383
At 31 December 2022 7,083

Sirgan Consultants Limited (Registered number: 05461327)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 77,970
Additions 1,727
Disposals (14,244 )
At 31 December 2023 65,453
DEPRECIATION
At 1 January 2023 45,649
Charge for year 9,421
Eliminated on disposal (12,607 )
At 31 December 2023 42,463
NET BOOK VALUE
At 31 December 2023 22,990
At 31 December 2022 32,321

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023 508,506
Additions (41,891 )
At 31 December 2023 466,615
NET BOOK VALUE
At 31 December 2023 466,615
At 31 December 2022 508,506

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 5,675 -
Other debtors 44,768 46,445
50,443 46,445

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,566 223
Taxation and social security 4,306 4,597
Other creditors 7,463 15,210
17,335 20,030