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Reports Dated : 26/05/2026 | Registered Number: 07323677
England and Wales
SIMA ENTERPRISE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

SIMA ENTERPRISE LIMITED Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 20,344 |  | 24,794
|  | 20,344 |  | 24,794
Current assets |  |  |
Stocks | 4 | 10,225 |  | 9,930
Debtors | 5 | 59,605 |  | 62,457
Cash at bank and in hand |  | 19,972 |  | 9,575
|  | 89,802 |  | 81,962
Creditors: amount falling due within one year | 6 | (79,339) |  | (66,761)
Net current assets |  | 10,463 |  | 15,201
Total assets less current liabilities |  | 30,807 |  | 39,995
Creditors: amount falling due after more than one year | 7 | (27,078) |  | (35,684)
Net assets |  | 3,729 |  | 4,311
Capital and reserves |  |  |
Called up share capital | 8 | 1 |  | 1
Profit and loss account |  | 3,728 |  | 4,310
Shareholders' funds |  | 3,729 |  | 4,311
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 26 May 2026 and were signed by:
------------------------------- Soms Uddin Shahin Director
1

SIMA ENTERPRISE LIMITED Notes to the Financial Statements For the year ended 31 August 2025
General Information SIMA ENTERPRISE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07323677, registration address 189 Plashet Road, London, E13 0QZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 15% Reducing Balance
Fixtures and Fittings | 18% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 10 (2024 : 6).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 September 2024 | 33,335 |  | 4,950 |  | 38,285
Additions | - |  | - |  | -
Disposals | (10,795) |  | - |  | (10,795)
At 31 August 2025 | 22,540 |  | 4,950 |  | 27,490
Depreciation
At 01 September 2024 | 8,541 |  | - |  | 8,541
Charge for year | 2,874 |  | 891 |  | 3,765
On disposals | (5,160) |  | - |  | (5,160)
At 31 August 2025 | 6,255 |  | 891 |  | 7,146
Net book values
Closing balance as at 31 August 2025 | 16,285 |  | 4,059 |  | 20,344
Opening balance as at 01 September 2024 | 24,794 |  | - |  | 24,794
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 10,225 |  | 9,930
| 10,225 |  | 9,930
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 57,208 |  | 60,475
VAT | 2,397 |  | 1,982
| 59,605 |  | 62,457
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 14,899 |  | 36,875
Corporation Tax | 2,059 |  | 1,625
PAYE & Social Security | 8,534 |  | 2,110
Other Creditors | (1) |  | 1,003
Credit Cards | 53,848 |  | 25,148
| 79,339 |  | 66,761
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 5,000 |  | 11,000
Other Creditors | 22,078 |  | 24,684
| 27,078 |  | 35,684
8. | Share Capital Authorised 1 Class A share of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
2