The notes on pages 2 to 3 form part of these financial statements.

For the financial year ended 31 March 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 of its financial statements for the year in question in accordance with section 476.

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

Sika Metallo Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3e Bolton Avenue, Huncoat, Accrington, Lancashire, BB5 6NJ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

During the year, the company identified an error in the fixed asset investments reported in the financial statements for the years ended 31 March 2023 and 2024. The error related to an overstatement in the initial cost of the investment in a subsidiary company.

The correction resulted in a decrease in fixed asset investments of £250.

Comparative figures have been restated to reflect the correction.

No other adjustments were required.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

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

During the year the company purchased 77 £1 ordinary C shares for a consideration of £150,150

At the year end, the company owed £186,620 (2024 - £186,620) to HML Investment Holdings Ltd, a company under the significant control of one of the directors.