REGISTERED NUMBER: 07418354 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

SIREN AT FACTORY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Moore

REGISTERED OFFICE:

The Old Workshop, 1 Ecclesall Road South

Sheffield

South Yorkshire

S11 9PA

REGISTERED NUMBER:

07418354 (England and Wales)

ACCOUNTANTS:

Brown McLeod Limited

Chartered Accountants

The Old Workshop

1 Ecclesall Road South

Sheffield

South Yorkshire

S11 9PA

FIXED ASSETS

Tangible assets

4

16,427

12,755

CURRENT ASSETS

Debtors

5

191,762

132,481

Cash at bank

286,198

185,478

477,960

317,959

CREDITORS

Amounts falling due within one year

6

463,205

308,246

NET CURRENT ASSETS

14,755

9,713

TOTAL ASSETS LESS CURRENT LIABILITIES

31,182

22,468

PROVISIONS FOR LIABILITIES

4,107

3,189

NET ASSETS

27,075

19,279

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

26,975

19,179

27,075

19,279

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 November 2025 and were signed by:

A Moore - Director

1.	STATUTORY INFORMATION

Siren At Factory Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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 future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 July 2024

61,591

17,714

29,525

108,830

Additions

-

5,702

2,507

8,209

Disposals

-

(2,352

)

-

(2,352

)

At 30 June 2025

61,591

21,064

32,032

114,687

DEPRECIATION

At 1 July 2024

61,591

10,579

23,905

96,075

Charge for year

-

1,539

1,980

3,519

Eliminated on disposal

-

(1,334

)

-

(1,334

)

At 30 June 2025

61,591

10,784

25,885

98,260

NET BOOK VALUE

At 30 June 2025

-

10,280

6,147

16,427

At 30 June 2024

-

7,135

5,620

12,755

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

160,320

92,634

Other debtors

31,442

39,847

191,762

132,481

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

81,765

15,173

Taxation and social security

78,545

59,634

Other creditors

302,895

233,439

463,205

308,246

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Factory Family Group Ltd.

The ultimate controlling party is Factory Family Group Ltd.