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REGISTERED NUMBER: 05629007 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

SIJU LIMITED

| SIJU LIMITED (REGISTERED NUMBER: 05629007) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| SIJU LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTORS: | S Ribbans

| J Ribbans

| SECRETARY: | S Ribbans

| REGISTERED OFFICE: | Ground Floor, Baird House

| Seebeck Place

| Knowlhill

| Milton Keynes

| Buckinghamshire

| MK5 8FR

| REGISTERED NUMBER: | 05629007 (England and Wales)

| ACCOUNTANTS: | TC Group

| Baird House

| Seebeck Place

| Knowlhill

| Milton Keynes

| Buckinghamshire

| MK5 8FR

| SIJU LIMITED (REGISTERED NUMBER: 05629007) |

BALANCE SHEET

31 DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,201 |  | 6,933 |  |

Investment property | 5 | 485,000 |  | 485,000 |  |

490,201 |  | 491,933 |  |

CURRENT ASSETS

Stocks | 998,486 |  | 1,327,334 |  |

Debtors | 6 | 1,233 |  | 781 |  |

Cash at bank | 48,575 |  | 113,669 |  |

1,048,294 |  | 1,441,784 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,312,940 |  | 1,842,169 |  |

NET CURRENT LIABILITIES | (264,646 | ) | (400,385 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 225,555 |  | 91,548 |  |

PROVISIONS FOR LIABILITIES | 9 | 1,300 |  | 1,734 |  |

NET ASSETS | 224,255 |  | 89,814 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 10 | (31,305 | ) | (31,305 | ) |

Retained earnings | 255,460 |  | 121,019 |  |

SHAREHOLDERS' FUNDS | 224,255 |  | 89,814 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| SIJU LIMITED (REGISTERED NUMBER: 05629007) |

BALANCE SHEET - continued

31 DECEMBER 2024

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 Board of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by:

S Ribbans - Director

J Ribbans - Director

| SIJU LIMITED (REGISTERED NUMBER: 05629007) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Siju 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.

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 as modified by the revaluation of certain assets.

| There were no material departures from that standard.

| The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and have also been consistently applied within the same accounts.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Fixtures and fittings | - | 33% on cost

| Motor vehicles | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| SIJU LIMITED (REGISTERED NUMBER: 05629007) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2023 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2024

| and 31 December 2024 | 753 |  | 1,690 |  | 29,700 |  | 32,143 |  |

| DEPRECIATION

| At 1 January 2024 | 427 |  | 1,690 |  | 23,093 |  | 25,210 |  |

| Charge for year | 81 |  | - |  | 1,651 |  | 1,732 |  |

| At 31 December 2024 | 508 |  | 1,690 |  | 24,744 |  | 26,942 |  |

| NET BOOK VALUE

| At 31 December 2024 | 245 |  | - |  | 4,956 |  | 5,201 |  |

| At 31 December 2023 | 326 |  | - |  | 6,607 |  | 6,933 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2024

| and 31 December 2024 | 485,000 |  |

| NET BOOK VALUE

| At 31 December 2024 | 485,000 |  |

| At 31 December 2023 | 485,000 |  |

| Investment property was valued on an open market basis by the directors.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Other debtors | 1,233 |  | 781 |  |

| SIJU LIMITED (REGISTERED NUMBER: 05629007) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | 206,081 |  | 695,022 |  |

| Trade creditors | 1,021 |  | 3,366 |  |

| Other creditors | 1,105,838 |  | 1,143,781 |  |

1,312,940 |  | 1,842,169 |  |

| Included in other creditors is a balance of £450,000 (2023: £450,000) owed to the company pension scheme.

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2024 | 2023 |

£ | £ |

| Bank loans | 206,081 |  | 695,022 |  |

9. | PROVISIONS FOR LIABILITIES

2024 | 2023 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 1,300 |  | 1,734 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2024 | 1,734 |  |

| Credit to Income Statement during year | (434 | ) |

| Balance at 31 December 2024 | 1,300 |  |

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 January 2024

| and 31 December 2024 | (31,305 | ) |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included in creditors is a directors loan balance of £652,211 (2023 - £688,231) due to S Ribbans and J Ribbans, both directors and shareholders of the company. There are no terms of interest or repayment in respect of this balance.

12. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the Ribbans who are directors and shareholders of the company.