Sionics Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 05769067

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		602,546		455,031

			602,546		455,031
CURRENT ASSETS
Stocks	5	25,000		25,000
Debtors	6	727,878		1,060,522
Cash at bank and in hand		-		5,025

		752,878		1,090,547
Creditors: Amounts Falling Due Within One Year	7	(284,309 )		(703,608 )

NET CURRENT ASSETS (LIABILITIES)			468,569		386,939

TOTAL ASSETS LESS CURRENT LIABILITIES			1,071,115		841,970

Creditors: Amounts Falling Due After More Than One Year	8		(237,480 )		(56,255 )

NET ASSETS			833,635		785,715

CAPITAL AND RESERVES
Called up share capital	9		2		2
Income Statement			833,633		785,713

SHAREHOLDERS' FUNDS			833,635		785,715

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Sionics Limited

Statement of Financial Position (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Simon Coulson

Director

05/01/2026

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

1. General Information

Sionics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05769067 . The registered office is FACTORY 3, 341 EXNING ROAD, NEWMARKET, SUFFOLK, CB9 0AT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15%
Fixtures & Fittings	15%
Computer Equipment	30%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Sionics Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 26 (2024: 28)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2024	1,232,554	6,540	2,332	1,241,426
Additions	253,569	-	437	254,006

As at 30 April 2025	1,486,123	6,540	2,769	1,495,432

Depreciation
As at 1 May 2024	783,608	1,954	833	786,395
Provided during the period	104,833	1,047	611	106,491

As at 30 April 2025	888,441	3,001	1,444	892,886

Net Book Value
As at 30 April 2025	597,682	3,539	1,325	602,546

As at 1 May 2024	448,946	4,586	1,499	455,031

5. Stocks

	2025	2024
	£	£
Finished goods	25,000	25,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	336,124	466,041
Other debtors	391,754	594,481

	727,878	1,060,522

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Sionics Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	100,799	216,383
Bank loans and overdrafts	63,953	145,722
Other creditors	106,067	269,328
Taxation and social security	13,490	72,175

	284,309	703,608

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	237,480	-
Other creditors	-	56,255

	237,480	56,255

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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