ACCOUNTS - Final Accounts

Registered number: 06699261

SIENA MARKETING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2025

SIENA MARKETING LIMITED

REGISTERED NUMBER: 06699261

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

	2025	2025	2024	2024
Note	£	£	£	£

Fixed assets
Tangible assets	4		16		24
Current assets
Debtors: amounts falling due within one year	5	2,831		7,470
Cash at bank and in hand		3,552		13,535
		6,383		21,005
Creditors: amounts falling due within one year	6	(13,654)		(13,125)
Net current (liabilities)/assets			(7,271)		7,880

Net (liabilities)/assets			(7,255)		7,904

Capital and reserves
Called up share capital	100	100
Profit and loss account	(7,355)	7,804
	(7,255)	7,904

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 director acknowledges her 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 statement of income and retained earnings 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 by:

Debbie Hellard

Director

Date: 10 May 2026

The notes on pages 2 to 5 form part of these financial statements.

Page 1

SIENA MARKETING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

Siena Marketing Limited is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.

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.

The company's functional and presentational currency is GBP.

The following principal accounting policies have been applied:

2.2

Going concern

The company has net liabilities of £7,255 at the reporting date. The director has reviewed the company's cash flow requirements and has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the director believes that the company will have sufficient funds to settle all of its debts as they fall due for at least 12 months from signing the accounts and has therefore prepared these financial statements on the going concern basis.

2.3

Revenue

Turnover comprises fees receivable by the company in respect of consultancy services provided to clients during the year plus recharged expenses incurred during the provision of those services.

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding rebates and value added tax.

2.4

Pensions

The company makes optional payments into the director's personal pension plan, the assets of which are held separately from the company in an independently administered fund. The contributions are recognised as an expense in the Statement of income and retained earnings in the period in which they are paid.

2.5

Taxation

Tax is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Page 2

SIENA MARKETING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.

2.7

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment

33.33%

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.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.10

Creditors

Short-term creditors are measured at the transaction price.

2.11

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors plus loans from related parties.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Page 3

SIENA MARKETING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Tangible fixed assets

		Computer equipment
		£
	Cost
	At 1 October 2024	1,398
	At 30 September 2025	1,398
	Depreciation
	At 1 October 2024	1,374
	Charge for the year on owned assets	8
	At 30 September 2025	1,382
	Net book value
	At 30 September 2025	16
	At 30 September 2024	24

Debtors

					2025	2024
					£	£


Trade debtors	-	7,200
Other debtors	2,561	-
Prepayments	270	270
	2,831	7,470

Page 4

SIENA MARKETING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	2,505	2,422
Corporation tax	-	5,236
Other taxation and social security	63	3,299
Other creditors	9,436	518
Accruals	1,650	1,650
	13,654	13,125

7.	Related party transactions
	The director has provided the company with an interest free loan, which is unsecured and repayable on demand. At the balance sheet date the company owed £9,436 (2024: £518) to D J Hellard.

Page 5