ACCOUNTS - Final Accounts

Registered number: 03630935

S.I.F. (GROUP) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

S.I.F. (GROUP) LIMITED

REGISTERED NUMBER: 03630935

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		3,000		3,000
			3,000		3,000
Current assets
Debtors: amounts falling due within one year	5	338,081		-
Cash at bank and in hand		78,851		400,682
		416,932		400,682
Creditors: amounts falling due within one year	6	(44,951)		(55,755)
Net current assets			371,981		344,927
Total assets less current liabilities			374,981		347,927

Net assets			374,981		347,927

Capital and reserves
Called up share capital	10,000	10,000
Profit and loss account	364,981	337,927
	374,981	347,927

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 December 2025.

G. L. Hunt

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S.I.F. (GROUP) LIMITED

REGISTERED NUMBER: 03630935

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

Director

The notes on pages 3 to 5 form part of these financial statements.

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S.I.F. (GROUP) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

S.I.F. (Group) Limited is a private company limited by share capital, incorporated in England and Wales, registration number 03630935. The address of the registered office is 30 Orange Street, London, WC2H 7HF.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Interest income

Interest income is recognised in the Statement of income and retained earnings as received.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured at fair value.

2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.8

Creditors

Short term creditors are measured at the transaction price.

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S.I.F. (GROUP) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from and to third parties.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

4.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 April 2024	3,000
	At 31 March 2025	3,000

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	87,760	-
Director's loan account	250,321	-
	338,081	-

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S.I.F. (GROUP) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	-	7,490
Corporation tax	-	315
Other creditors	44,951	47,950
	44,951	55,755

7.	Related party transactions
	At the balance sheet date, the company was owed £250,321 (2024 - £nil) by W. C. Hunt, a director. Interest was charged at the HMRC beneficial loan arrangements rates which was 2.25% at the balance sheet date. The highest outstanding balance during the year was £250,321 (2025 - £nil).

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