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Company Registration No. 13271871 (England and Wales)
SIDO UNION PROPERTIES LIMITED Unaudited accounts for the year ended 31 March 2025
SIDO UNION PROPERTIES LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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SIDO UNION PROPERTIES LIMITED Company Information for the year ended 31 March 2025
Director
Dr Luminita Mihaela Istratescu
Company Number
13271871 (England and Wales)
Registered Office
51 QUEEN EDITHS WAY CAMBRIDGE CB1 8PJ ENGLAND
Accountants
Rohallah Bastam FAIA,FCPA 14 Fowler avenue Trumpington Cambridge CB2 9FH
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SIDO UNION PROPERTIES LIMITED Accountants' report
Accountants' report to the director of SIDO UNION PROPERTIES LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SIDO UNION PROPERTIES LIMITED for the year ended 31 March 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of SIDO UNION PROPERTIES LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of SIDO UNION PROPERTIES LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SIDO UNION PROPERTIES LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SIDO UNION PROPERTIES LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SIDO UNION PROPERTIES LIMITED. You consider that SIDO UNION PROPERTIES LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of SIDO UNION PROPERTIES LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Rohallah Bastam FAIA,FCPA 14 Fowler avenue Trumpington Cambridge CB2 9FH 15 December 2025
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SIDO UNION PROPERTIES LIMITED Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
11,352,440 
11,352,560 
Current assets
Debtors
5
72,024 
30,000 
Cash at bank and in hand
1,020,364 
255,060 
1,092,388 
285,060 
Creditors: amounts falling due within one year
6
(12,351,360)
(11,544,944)
Net current liabilities
(11,258,972)
(11,259,884)
Net assets
93,468 
92,676 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
93,368 
92,576 
Shareholders' funds
93,468 
92,676 
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 December 2025 and were signed on its behalf by
Dr Luminita Mihaela Istratescu Director Company Registration No. 13271871
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SIDO UNION PROPERTIES LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
SIDO UNION PROPERTIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13271871. The registered office is 51 QUEEN EDITHS WAY, CAMBRIDGE, CB1 8PJ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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 also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% RDB
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
11,351,958 
939 
11,352,897 
At 31 March 2025
11,351,958 
939 
11,352,897 
Depreciation
At 1 April 2024
- 
337 
337 
Charge for the year
- 
120 
120 
At 31 March 2025
- 
457 
457 
Net book value
At 31 March 2025
11,351,958 
482 
11,352,440 
At 31 March 2024
11,351,958 
602 
11,352,560 
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SIDO UNION PROPERTIES LIMITED Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
35,903 
- 
Accrued income and prepayments
6,121 
- 
Other debtors
30,000 
30,000 
72,024 
30,000 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
11,585 
26,646 
Trade creditors
35,556 
1,278 
Taxes and social security
157 
19,663 
Other creditors
12,266,953 
11,448,199 
Loans from directors
35,109 
47,068 
Accruals
2,000 
2,090 
12,351,360 
11,544,944 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Aggregate of amounts that fall due for payment after five years
12,966,253 
11,448,199 
The loan received is from the company Sido Trust Investment LCC, established in Dubai, UAE, and interest is accrued at 3% annually ( 2024 was 3%).
8
Average number of employees
During the year the average number of employees was 6 (2024: 2).
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