REGISTERED NUMBER: 10138027 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

SISA Information Security Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr Dharshan Begur Shantha Murthy

Mrs Urmila Murthy

REGISTERED OFFICE:

43 Glen Way

Leicester

LE2 5YF

REGISTERED NUMBER:

10138027 (England and Wales)

AUDITORS:

A D Doshi & Co

Statutory Auditor

43 Glen Way

Leicester

LE2 5YF

BANKERS:

State Bank of India UK

35 Smithford Way

Coventry

CV1 1FY

CURRENT ASSETS

Debtors

4

56,430

306,761

Prepayments and accrued income

42,667

4,212

Cash at bank

804,247

482,141

903,344

793,114

CREDITORS

Amounts falling due within one year

5

275,240

189,280

NET CURRENT ASSETS

628,104

603,834

TOTAL ASSETS LESS CURRENT LIABILITIES

628,104

603,834

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

628,103

603,833

SHAREHOLDERS' FUNDS

628,104

603,834

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 8 September 2025 and were signed on its behalf by:

Mr Dharshan Begur Shantha Murthy - Director

1.	COMPANY INFORMATION

SISA Information Security Ltd 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern

At the time of approving the financial statements, the directors has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

There is no significant doubt about the entity's ability to continue as a going concern.Thus the directors continues to adopt the going concern basis of accounting in preparing the financial statements for a period of at least twelve months from the date of the audit report.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable with in one year are recorded at the transaction price.

Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and including cash in hand, deposits held with banks.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

56,318

44,518

Amounts owed by group undertakings

-

262,243

Other debtors

112

-

56,430

306,761

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

-

7,509

Amounts owed to group undertakings

93,868

1,478

Taxation and social security

20,562

82,544

Other creditors

160,810

97,749

275,240

189,280

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

1

1

1

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Amit Doshi (Senior Statutory Auditor)

for and on behalf of A D Doshi & Co

8.	RELATED PARTY DISCLOSURES

The directors have taken advantage of the exemption allowed by FRS 102 not to disclose transactions with entities that are included in the financial statements of Sisa Information Security Ltd because 100% of the voting rights in the company are controlled within that group and the company is included within those financial statements.

9.	ULTIMATE PARENT COMPANY

The ultimate parent company is SISA Information Security Pvt Ltd, a company incorporated in India. Their registered address is No 79, Road No 9, KIADB IT Park, Arebinnamangala Village, Jala Hobli, Bengaluru, India, 562149.