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Registered number: 15748567 SIRIUS PROSPECTS LIMTIED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
SIRIUS PROSPECTS LIMTIED REGISTERED NUMBER: 15748567 BALANCE SHEET AS AT 31 MAY 2025
| 2025 | 2024
Note | £ | £
Fixed assets |  |  |
Investments | 4 | 11,100,100 | -
|  | 11,100,100 | -
Total assets less current liabilities |  | 11,100,100 | -
Net assets |  | 11,100,100 | -
Capital and reserves |  |  |
Called up share capital |  | 10,912,600 | -
Share premium account |  | 187,500 | -
|  | 11,100,100 | -
For the year ended 31 May 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 profit and loss account 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 25 November 2025.
E J Lucas
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
SIRIUS PROSPECTS LIMTIED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Sirius Prospects Limited is a private company limited by shares and incorporated in England and Wales, with a registration number of 15748567. The registered office of the company is Haslers, Old Station Road, Loughton, IG10 4PL. The principal activity of the company is that of a holding company. 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 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | land is not depreciated
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 2
SIRIUS PROSPECTS LIMTIED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
3. | Tangible fixed assets
|  | Freehold property
|  | £
| Additions | 350,000
| Disposals | (350,000)
| At 31 May 2025 | -
| Net book value |
| At 31 May 2025 | -
| At 31 May 2024 | -
| The land was acquired as part of the demerger of Artichoke Homes Limited from Diomed Developments Limited. It was subsequently disposed of to it's subsidiary, Artichoke Homes Limited by the issue of shares by Artichoke Homes Limited.
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 11,100,100
| At 31 May 2025 | 11,100,100
| In July 2024, Sirius Prospects Limited was incorporated as part of the demerger of Artichoke Homes Limited from Diomed Developments Limited. As a result of this demerger Artichoke Homes Limited became the subsidiary company of Sirius Prospects Limited.
5. | Related party transactions
| As explained in note 3 and 4 the company acquired land and investment in Artichoke Homes Limited during the year as part of the demerger of Artichoke Homes Limited from Diomed Developments Limited.
Page 3
SIRIUS PROSPECTS LIMTIED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
6. | Controlling party
At the year end the ultimate controlling party is N I Yarrow, by virture of her majority shareholding in the parent company.
Page 4