Registration number: 07726947

SIAL Limited

Contents

Company Information	1
Accountants' Report - Ltd	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

SIAL Limited

Company Information

Director

Mr S A Coldrick

Registered office

Little Bloxwich Community Hub Stoney Lane Bloxwich Walsall WS3 3DW

Accountants

David Evans & Co Limited Stowegate House Lombard Street Lichfield Staffs WS13 6DP

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
SIAL Limited
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SIAL Limited for the year ended 31 August 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of SIAL Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of SIAL Limited and state those matters that we have agreed to state to the Board of Directors of SIAL Limited, as a body, in this report in accordance with. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SIAL Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that SIAL Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of SIAL Limited. You consider that SIAL 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 accounts of SIAL 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 accounts.

......................................

David Evans & Co Limited
Stowegate House
Lombard Street
Lichfield
Staffs
WS13 6DP

27 May 2026

SIAL Limited

(Registration number: 07726947)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	154,817	154,817
Current assets
Debtors	5	9,475	9,995
Cash at bank and in hand		939	1,101
		10,414	11,096
Creditors: Amounts falling due within one year	6	(80,106)	(76,216)
Net current liabilities		(69,692)	(65,120)
Total assets less current liabilities		85,125	89,697
Creditors: Amounts falling due after more than one year	6	(51,204)	(55,751)
Net assets		33,921	33,946
Capital and reserves
Called up share capital	7	100	100
Other reserves		800	800
Retained earnings		33,021	33,046
Shareholders' funds		33,921	33,946

For the financial year ending 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 May 2026
 

......................................... Mr S A Coldrick Director

SIAL Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Little Bloxwich Community Hub
Stoney Lane
Bloxwich
Walsall
WS3 3DW

These financial statements were authorised for issue by the director on 27 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

SIAL Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	Not depreciated

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

SIAL Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 September 2024	154,817	154,817
At 31 August 2025	154,817	154,817
Depreciation
Carrying amount
At 31 August 2025	154,817	154,817
At 31 August 2024	154,817	154,817

Included within the net book value of land and buildings above is £154,817 (2024 - £154,817) in respect of freehold land and buildings.
 

5

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties		9,475	9,995
		9,475	9,995

SIAL Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	5,693	5,693
Amounts owed to group undertakings and undertakings in which the company has a participating interest		770	770
Taxation and social security		1,050	1,470
Accruals and deferred income		1,552	2,441
Other creditors		71,041	65,842
		80,106	76,216

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	51,204	55,751

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8

Reserves

During the previous year, a loan amount of £800 owed to Harmony Care Homes (2003) Limited was formally waived. The waiver has been accounted for as a capital contribution and recorded directly in equity under "other reserves" in accordance with FRS102. The waiver has not been recognised through the profit and loss account as it represents a capital rather than a revenue transaction. The treatment of this transaction reflects the intention of the parties and the nature of the transaction as a strenthening of the company's capital.

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

	Other reserves £	Total £
Surplus/deficit on property, plant and equipment revaluation	800	800

SIAL Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	51,204	55,751

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	5,693	5,693

Bank borrowings

Mortgage is denominated in £ Sterling with a nominal interest rate of 5.25% . The carrying amount at year end is £56,897 (2024 - £61,444) Security is held over the Freehold property as detailed in these accounts