Sirius B Ltd - Filleted accounts


SIRIUS B LTD

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2025



































Company Registration Number: 04942297

SIRIUS B LTD

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


CONTENTS									PAGES



Company information									1

Balance sheet									2

Notes to the financial statements									3 to 5

SIRIUS B LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2025


DIRECTOR

S C A Gray


SECRETARY

The company does not have an appointed secretary


REGISTERED OFFICE

C9 Glyme Court
Oxford Office Village
Langford Lane
Kidlington
Oxford
OX5 1LQ


COMPANY REGISTRATION NUMBER

04942297 England and Wales

SIRIUS B LTD

BALANCE SHEET
AS AT 30 JUNE 2025


	Notes	2025		2024
		£		£

CURRENT ASSETS
Debtors	5	190,894		190,997
Cash at bank and in hand		6,013		2,724


		196,907		193,721

CREDITORS: Amounts falling due within one year	6	61,464		59,333
CREDITORS: Amounts falling due within one year


NET CURRENT ASSETS			135,443		134,388


NET ASSETS			135,443		134,388


CAPITAL AND RESERVES
Called up share capital			100		100
Distributable profit and loss account			135,343		134,288


SHAREHOLDERS' FUNDS			135,443		134,388


These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

Members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.


Signed on behalf of the board




S C A Gray
Director

Date approved by the board: 8 December 2025

SIRIUS B LTD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


1	GENERAL INFORMATION

	Sirius B Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office and principal place of business are:

	Registered office	Principal place of business
	C9 Glyme Court	16 Balderton Street
	Oxford Office Village	London
	Langford Lane	W1K 6TN
	Kidlington
	Oxford
	OX5 1LQ

	The financial statements are presented in Sterling, which is the functional currency of the company.

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of preparation of financial statements

	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

	Financial Instruments

	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

	Basic financial assets and liabilities which are measured at cost or amortised cost are reviewed for objective impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss account immediately.

Any reversals of impairment are recognised in the profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset or liability which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.


	Financing transactions are measured at the present value of the future receipts discounted at a market rate of interest. They are subsequently measured at amortised costs using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

SIRIUS B LTD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Debtors

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

	Creditors

	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

	Taxation

	Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.

	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. 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 taxable profits.

	Deferred tax is measured using 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.

	Current and deferred tax assets and liabilities are not discounted.

3	CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

	No significant accounting estimates and judgements have had to be made by the director in preparing these financial statements.

4	EMPLOYEES

	The average number of persons employed by the company (including the director) during the year was:

		2025	2024
	Average number of employees	1	1


5	DEBTORS
		2025	2024
		£	£
	Other debtors	190,894	190,997

SIRIUS B LTD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


6	CREDITORS: Amounts falling due within one year
					2025	2024
					£	£
	Accruals and deferred income				1,798	1,800
	Other creditors				59,666	57,533


					61,464	59,333


7	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

	The following director's advances, credits and guarantees took place during the year:

		Balance at 1 July 2024	Amounts advanced	Amounts repaid	Amounts written off or waived	Balance at 30 June 2025
		£	£	£	£	£
	S C A Gray	141,676	3,187	-	-	144,863

Interest has been charged on this advance at the Beneficial Loan Arrangement Official Rate as prescribed by HM Revenue and Customs. The advance is repayable on demand.