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Registered number: 12312201
SIA UK Group Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Johnston Wood Roach Ltd
SIA UK Group Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
SIA UK Group Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12312201

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 5 |  | 200 |  | 200
|  |  | 200 |  | 200
CURRENT ASSETS
Debtors | 6 | 277,365 |  | 332,201 |
Cash at bank and in hand |  | 1,319,666 |  | 1,248,450 |
|  | 1,597,031 |  | 1,580,651 |
Creditors: Amounts Falling Due Within One Year | 7 | (19,891 ) |  | (46,621 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,577,140 |  | 1,534,030
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,577,340 |  | 1,534,230
NET ASSETS |  |  | 1,577,340 |  | 1,534,230
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Profit and Loss Account |  |  | 1,577,140 |  | 1,534,030
SHAREHOLDERS' FUNDS |  |  | 1,577,340 |  | 1,534,230

For the year ending 30 September 2025 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

Mr Deepak Sharma Director
5 November 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
SIA UK Group Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
SIA UK Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12312201 . The registered office is 24 Picton House Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
2.3. 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.
2.4. 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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 33% reducing balance
Computer Equipment | 33% reducing balance

2.5. 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 years 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 assets reflect 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.
Page 2
Page 3
SIA UK Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 October 2024 | 379
As at 30 September 2025 | 379
Depreciation
As at 1 October 2024 | 379
As at 30 September 2025 | 379
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 October 2024 | 200
As at 30 September 2025 | 200
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 200
As at 1 October 2024 | 200

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 276,279 |  | 332,201
Other debtors | 1,086 |  | -
| 277,365 |  | 332,201

Page 3
Page 4
SIA UK Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 19,891 |  | 42,809
Taxation and social security | - |  | 3,812
| 19,891 |  | 46,621

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Swechha Pathak | (18,193 ) | 98,850 | 93,285 | - | (12,628 )
Mr Deepak Sharma | (23,615 ) | 148,395 | 130,943 | - | (6,163 )

The above loan is unsecured, interest free and repayable on demand.
Page 4