Sianora Pharm Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14491634

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		402,561		-

			402,561		-
CURRENT ASSETS
Stocks		10,214		9,681
Debtors		142,505		41,636
Cash at bank and in hand		7,015		50,376

		159,734		101,693
Creditors: Amounts Falling Due Within One Year		(386,421 )		-

NET CURRENT ASSETS (LIABILITIES)			(226,687 )		101,693

TOTAL ASSETS LESS CURRENT LIABILITIES			175,874		101,693

Creditors: Amounts Falling Due After More Than One Year			(394,935 )		(416,700 )

NET LIABILITIES			(219,061 )		(315,007 )

CAPITAL AND RESERVES
Called up share capital	5		1		2
Profit and Loss Account			(219,062 )		(315,009 )

SHAREHOLDERS' FUNDS			(219,061)		(315,007)

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Sianora Pharm Ltd

Balance Sheet (continued)

As At 31 August 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Olabimpe KUNLIPE

Director

25/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Sianora Pharm Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14491634 . The registered office is 35 Millyard Road, Aylesham, Canterbury, CT3 3FN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 8)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	-
Additions	402,561

As at 31 August 2025	402,561

Net Book Value
As at 31 August 2025	402,561

As at 1 September 2024	-

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Sianora Pharm Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	2

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