0 false false false false false false false false false false true false false false false false false No description of principal activity 2025-04-01 Sage Accounts Production Advanced 2025 - FRS102_2025 916 916 916 916 xbrli:pure xbrli:shares iso4217:GBP 03632107 2025-04-01 2026-03-31 03632107 2026-03-31 03632107 2025-03-31 03632107 2024-04-01 2025-03-31 03632107 2025-03-31 03632107 2024-03-31 03632107 core:FurnitureFittings 2025-04-01 2026-03-31 03632107 bus:LeadAgentIfApplicable 2025-04-01 2026-03-31 03632107 bus:Director2 2025-04-01 2026-03-31 03632107 core:FurnitureFittings 2025-03-31 03632107 core:WithinOneYear 2025-03-31 03632107 core:ShareCapital 2026-03-31 03632107 core:ShareCapital 2025-03-31 03632107 core:RetainedEarningsAccumulatedLosses 2025-03-31 03632107 bus:Director1 2025-04-01 2026-03-31 03632107 bus:SmallEntities 2025-04-01 2026-03-31 03632107 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 03632107 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03632107 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03632107 bus:FullAccounts 2025-04-01 2026-03-31
COMPANY REGISTRATION NUMBER: 03632107

Sirton Computer Services Limited

Filleted Unaudited Financial Statements

31 March 2026

Sirton Computer Services Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Sirton Computer Services Limited

Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sirton Computer Services Limited for the year ended 31 March 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of Sirton Computer Services Limited, as a body, in accordance with the terms of our engagement letter dated 27 October 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Sirton Computer Services Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sirton Computer Services Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Sirton Computer Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Sirton Computer Services Limited. You consider that Sirton Computer Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Sirton Computer Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
TURPIN BARKER ARMSTRONG Chartered Certified Accountants
Allen House 1 Westmead Road Sutton Surrey SM1 4LA
10 April 2026

Sirton Computer Services Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Current assets

Cash at bank and in hand | 100 |  | 115,574

Creditors: amounts falling due within one year | 5 | – |  | 1,202
| ---- |  | ---------
Net current assets |  | 100 | 114,372
|  | ---- | ---------
Total assets less current liabilities |  | 100 | 114,372
|  | ---- | ---------
Net assets |  | 100 | 114,372
|  | ---- | ---------

Sirton Computer Services Limited

Statement of Financial Position (continued)

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | – | 114,272
|  | ---- | ---------
Shareholders funds |  | 100 | 114,372
|  | ---- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The 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 Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 9 April 2026 , and are signed on behalf of the board by:

Mr. R Ford
Director

Company registration number: 03632107

Sirton Computer Services Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Allen House, 1 Westmead Road, Sutton, SM1 4LA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have not been prepared on a going concern basis as it is the directors' intention to apply for the company to be removed from the public register as it is no longer required.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 15% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Tangible assets

| Fixtures and fittings | Total
| £ | £
Cost |  |
At 1 April 2025 | 916 | 916
Disposals | ( 916) | ( 916)
| ---- | ----
At 31 March 2026 | – | –
| ---- | ----
Depreciation |  |
At 1 April 2025 | 916 | 916
Disposals | ( 916) | ( 916)
| ---- | ----
At 31 March 2026 | – | –
| ---- | ----
Carrying amount |  |
At 31 March 2026 | – | –
| ---- | ----
At 31 March 2025 | – | –
| ---- | ----

5. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Social security and other taxes | – | 15
Other creditors | – | 1,187
| ---- | -------
| – | 1,202
| ---- | -------

6. Directors' advances, credits and guarantees
At no point during the year did advances/credits to the Director's Loan Account result in an overdrawn position.