IRIS Accounts Production v25.4.0.155 04502430 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04502430 2024-06-30 04502430 2025-06-30 04502430 2024-07-01 2025-06-30 04502430 2023-06-30 04502430 2023-07-01 2024-06-30 04502430 2024-06-30 04502430 ns15:EnglandWales 2024-07-01 2025-06-30 04502430 ns14:PoundSterling 2024-07-01 2025-06-30 04502430 ns10:Director1 2024-07-01 2025-06-30 04502430 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04502430 ns10:SmallEntities 2024-07-01 2025-06-30 04502430 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04502430 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 04502430 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04502430 ns10:FullAccounts 2024-07-01 2025-06-30 04502430 1 2024-07-01 2025-06-30 04502430 ns10:Director2 2024-07-01 2025-06-30 04502430 ns10:RegisteredOffice 2024-07-01 2025-06-30 04502430 ns5:CurrentFinancialInstruments 2025-06-30 04502430 ns5:CurrentFinancialInstruments 2024-06-30 04502430 ns5:ShareCapital 2025-06-30 04502430 ns5:ShareCapital 2024-06-30 04502430 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 04502430 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 04502430 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 04502430 ns5:ComputerSoftware 2024-07-01 2025-06-30 04502430 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-30 04502430 ns5:IntangibleAssetsOtherThanGoodwill 2025-06-30 04502430 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-30

REGISTERED NUMBER: 04502430 (England and Wales)

| SIDNEY PAUL & CO LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

SIDNEY PAUL & CO LTD (REGISTERED NUMBER: 04502430)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SIDNEY PAUL & CO LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | S P Yates

| Mrs J Ganley - Yates

| REGISTERED OFFICE: | Clarke Nicklin House

| Brooks Drive

| Cheadle Royal Business Park

| Cheadle

| Cheshire

| SK8 3TD

| REGISTERED NUMBER: | 04502430 (England and Wales)

| ACCOUNTANTS: | Clarke Nicklin LLP

| Chartered Accountants

| Clarke Nicklin House

| Brooks Drive

| Cheadle Royal Business Park

| Cheadle

| Cheshire

| SK8 3TD

SIDNEY PAUL & CO LTD (REGISTERED NUMBER: 04502430)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,500 |  | 3,000 |  |

CURRENT ASSETS

Stocks | 2,510 |  | 2,496 |  |

Debtors | 5 | 4,173 |  | 23,946 |  |

Cash at bank | 73,926 |  | 51,569 |  |

80,609 |  | 78,011 |  |

CREDITORS

Amounts falling due within one year | 6 | 18,827 |  | 26,733 |  |

NET CURRENT ASSETS | 61,782 |  | 51,278 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 63,282 |  | 54,278 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 63,182 |  | 54,178 |  |

SHAREHOLDERS' FUNDS | 63,282 |  | 54,278 |  |

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 directors acknowledge their 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.

SIDNEY PAUL & CO LTD (REGISTERED NUMBER: 04502430)

BALANCE SHEET - continued

30 JUNE 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2026 and were signed on its behalf by:

Mrs J Ganley - Yates - Director

SIDNEY PAUL & CO LTD (REGISTERED NUMBER: 04502430)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Sidney Paul & Co 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern

| The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

| Turnover

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

| Intangible assets

| 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 its estimated useful life of five years.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

SIDNEY PAUL & CO LTD (REGISTERED NUMBER: 04502430)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 7,500 |  |

| AMORTISATION

| At 1 July 2024 | 4,500 |  |

| Charge for year | 1,500 |  |

| At 30 June 2025 | 6,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,500 |  |

| At 30 June 2024 | 3,000 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 4,173 |  | 23,946 |  |

SIDNEY PAUL & CO LTD (REGISTERED NUMBER: 04502430)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,070 |  | 931 |  |

| Corporation tax | 2,464 |  | 2,460 |  |

| VAT | 972 |  | 689 |  |

| Other creditors | 10,443 |  | 11,783 |  |

| Directors' current accounts | 1,144 |  | 8,521 |  |

| Accruals | 2,734 |  | 2,349 |  |

18,827 |  | 26,733 |  |

7. | ULTIMATE CONTROLLING PARTY

| The company is under the joint control of S Yates and J Ganley-Yates.