Structured Investment Midlands Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10121239 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

Structured Investment Midlands Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N A Garbett

Mr S Singh Batt

REGISTERED OFFICE:

Unit 6 Castle Court

Castlegate Way

Dudley

West Midlands

DY1 4RD

REGISTERED NUMBER:

10121239 (England and Wales)

FIXED ASSETS

Tangible assets

4

427,225

117,194

Investments

5

100

Investment property

6

115,661

-

542,986

117,294

CURRENT ASSETS

Debtors

7

914,555

704,834

Cash at bank

310,913

241,157

1,225,468

945,991

CREDITORS

Amounts falling due within one year

230,395

17,849

NET CURRENT ASSETS

995,073

928,142

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,538,059

1,045,436

CAPITAL AND RESERVES

Called up share capital

8

200

Retained earnings

1,537,859

1,045,236

SHAREHOLDERS' FUNDS

1,538,059

1,045,436

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2026 and were signed on its behalf by:

Mr S Singh Batt - Director

1.	STATUTORY INFORMATION

Structured Investment Midlands Limited 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.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

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

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 December 2024

119,831

Additions

425,922

Reclassification/transfer

(115,661

)

At 30 November 2025

430,092

DEPRECIATION

At 1 December 2024

2,637

Charge for year

230

At 30 November 2025

2,867

NET BOOK VALUE

At 30 November 2025

427,225

At 30 November 2024

117,194

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 December 2024

and 30 November 2025

100

NET BOOK VALUE

At 30 November 2025

100

At 30 November 2024

100

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Reclassification/transfer

115,661

At 30 November 2025

115,661

NET BOOK VALUE

At 30 November 2025

115,661

The company purchased a further investment property in February 2026.

7.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Other debtors

112,046

143,131

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

200

Ordinary

£1

200

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

Mr N A Garbett

Balance outstanding at start of year

220,274

312,248

Amounts advanced

50,319

526

Amounts repaid

-

(92,500

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

270,593

220,274

Mr S Singh Batt

Balance outstanding at start of year

111,843

109,705

Amounts advanced

50,314

2,138

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

162,157

111,843

The loan accounts were repaid in full in March 2026

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the balance sheet date, the company was a wholly owned subsidiary of Cornerstone Capital Holdings Limited, a company registered in England and Wales, following a share for share exchange on 24 November 2025.

Cornerstone Capital Holdings Limited is under the control of Messrs N A Garbett and S Singh Batt.