Company registration number 07211647 (England and Wales)
SIRIUS DISTRIBUTION LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
SIRIUS DISTRIBUTION LTD
COMPANY INFORMATION
Directors
Mr W A D Munro
Mrs J J Munro
Company number
07211647
Registered office
Vine House
Church Hill
Buckhorn Weston
Gillingham
Dorset
England
SP8 5HS
Accountants
Hunts Accountants Ltd
The Old Pump House
Oborne Road
Sherborne
Dorset
England
DT9 3RX
SIRIUS DISTRIBUTION LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
SIRIUS DISTRIBUTION LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
37,526
3,397
Tangible assets
4
4,424
4,849
41,950
8,246
Current assets
Stocks
364,250
346,871
Debtors
5
83,365
39,148
Cash at bank and in hand
170,615
180,582
618,230
566,601
Creditors: amounts falling due within one year
6
(634,129)
(549,843)
Net current (liabilities)/assets
(15,899)
16,758
Total assets less current liabilities
26,051
25,004
Provisions for liabilities
(841)
(1,019)
Net assets
25,210
23,985
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
25,110
23,885
Total equity
25,210
23,985
SIRIUS DISTRIBUTION LTD
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 January 2026 and are signed on its behalf by:
Mr W A D Munro
Director
Company registration number 07211647 (England and Wales)
SIRIUS DISTRIBUTION LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Sirius Distribution Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Vine House, Church Hill, Buckhorn Weston, Gillingham, Dorset, England, SP8 5HS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Intangible fixed assets other than goodwill

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over it's estimated useful life of five years.

Digital assets are not currently being amortised due to the volatile nature of the price and therefore the value cannot be predicted or determined at any one point in time.

Property rights are being amortised evenly over their estimated useful life of ten years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

SIRIUS DISTRIBUTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
33% on cost
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.10
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

SIRIUS DISTRIBUTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
6
3
Intangible fixed assets
Other
£
Cost
At 1 July 2024
17,352
Additions
37,921
At 30 June 2025
55,273
Amortisation and impairment
At 1 July 2024
13,955
Amortisation charged for the year
3,792
At 30 June 2025
17,747
Carrying amount
At 30 June 2025
37,526
At 30 June 2024
3,397
SIRIUS DISTRIBUTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
21,004
Additions
863
At 30 June 2025
21,867
Depreciation and impairment
At 1 July 2024
16,155
Depreciation charged in the year
1,288
At 30 June 2025
17,443
Carrying amount
At 30 June 2025
4,424
At 30 June 2024
4,849
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
22,642
17,966
Other debtors
60,723
21,182
83,365
39,148
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2,279
5,259
Trade creditors
66,874
54,427
Taxation and social security
69,325
99,067
Other creditors
495,651
391,090
634,129
549,843
7
Parent company

At the year end the company owed FMA Holdings Ltd £465,497 (2024 £359,663). The balance is repayable on demand.

2025-06-30 2024-07-01 false false false 29 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr W A D Munro Mrs J J Munro 07211647 2024-07-01 2025-06-30 07211647 bus:Director1 2024-07-01 2025-06-30 07211647 bus:Director2 2024-07-01 2025-06-30 07211647 bus:RegisteredOffice 2024-07-01 2025-06-30 07211647 2025-06-30 07211647 2024-06-30 07211647 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 07211647 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 07211647 core:OtherPropertyPlantEquipment 2025-06-30 07211647 core:OtherPropertyPlantEquipment 2024-06-30 07211647 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 07211647 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 07211647 core:WithinOneYear 2025-06-30 07211647 core:WithinOneYear 2024-06-30 07211647 core:CurrentFinancialInstruments 2025-06-30 07211647 core:CurrentFinancialInstruments 2024-06-30 07211647 core:ShareCapital 2025-06-30 07211647 core:ShareCapital 2024-06-30 07211647 core:RetainedEarningsAccumulatedLosses 2025-06-30 07211647 core:RetainedEarningsAccumulatedLosses 2024-06-30 07211647 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 07211647 core:PlantMachinery 2024-07-01 2025-06-30 07211647 core:FurnitureFittings 2024-07-01 2025-06-30 07211647 core:ComputerEquipment 2024-07-01 2025-06-30 07211647 2023-07-01 2024-06-30 07211647 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 07211647 core:OtherPropertyPlantEquipment 2024-06-30 07211647 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 07211647 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07211647 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07211647 bus:FRS102 2024-07-01 2025-06-30 07211647 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 07211647 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP