Registered number
08845756
SISU INVESTMENTS LTD
Unaudited Filleted Accounts
29 December 2024
SISU INVESTMENTS LTD
Company Information
Director
Vesa Matti POIKONEN
Accountants
NL Finance Partners Ltd
56 Hotham Road
London
SW15 1QJ
Registered office
27
Old Gloucester Street
London
WC1N 3AX
Registered number
08845756
SISU INVESTMENTS LTD
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SISU INVESTMENTS LTD for the year ended 29 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SISU INVESTMENTS LTD for the year ended 29 December 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at
www.icaew.com/en/members/regulations-standards-and-guidance
Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
NL Finance Partners Ltd
Chartered Accountants
56 Hotham Road
London
SW15 1QJ
8 June 2025
SISU INVESTMENTS LTD
Registered number: 08845756
Balance Sheet
as at 29 December 2024
Notes 2024 2023
£ £
Fixed assets
Loan Receivables 4,327,749 4,118,131
Investments 3 2,342,860 1,035,318
6,670,609 5,153,449
Current assets
Debtors 4 24,212 14,713
Cash at bank and in hand 363,634 61,348
387,846 76,061
Creditors: amounts falling due within one year 5 (14,777) (14,753)
Net current assets 373,069 61,308
Total assets less current liabilities 7,043,678 5,214,757
Creditors: amounts falling due after more than one year 6 (2,225,500) (2,384,250)
Provisions for liabilities (576,602) (249,722)
Net assets 4,241,576 2,580,785
Capital and reserves
Called up share capital 200 200
Profit and loss account 4,241,376 2,580,585
Shareholders' funds 4,241,576 2,580,785
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Vesa Matti POIKONEN
Director
Approved by the board on 8 June 2025
SISU INVESTMENTS LTD
Notes to the Accounts
for the year ended 29 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention, modified to include certain financial instruments at fair value and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

The accounts are the company’s first prepared under FRS 102. The comparative figures have been restated from those previously presented under FRS 105 to comply with the recognition and measurement principles of FRS 102. The transition has been applied in accordance with Section 35 – Transition to FRS 102, with any adjustments recognised in the opening balance sheet.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. The fair value of each investment is assessed annually and is based on the net asset value of the investee company, determined by reference to the book value of the net assets reported in the signed statutory accounts of the investee for the most recently completed financial year prior to the reporting date. Changes in fair value are recognised in profit or loss. Transaction costs are expensed to profit or loss as incurred.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Investments
Investments in
subsidiary
undertakings
£
Fair Value
At 30 December 2023 1,035,318
Additions 24
Revaluation 1,307,518
At 29 December 2024 2,342,860
Historical cost
At 30 December 2023 36,431
At 29 December 2024 36,455
4 Debtors 2024 2023
£ £
Other debtors 24,212 14,713
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 14,753 14,753
Other creditors 24 -
14,777 14,753
6 Creditors: amounts falling due after one year 2024 2023
£ £
Amounts owed to group undertakings and undertakings in which the company has a participating interest 251,500 403,000
Other creditors 1,974,000 1,981,250
2,225,500 2,384,250
7 Other information
SISU INVESTMENTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
27
Old Gloucester Street
London
WC1N 3AX
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