Registration number:
Sied Investments Limited
for the Year Ended 31 August 2025
Sied Investments Limited
Contents
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Company Information |
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Director's Report |
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Accountants' Report |
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Profit and Loss Account and Statement of Retained Earnings |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Sied Investments Limited
Company Information
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Director |
Mr N S Darke |
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Registered office |
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Accountants |
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Sied Investments Limited
Director's Report for the Year Ended 31 August 2025
The director presents his report and the financial statements for the year ended 31 August 2025.
Director of the company
The director who held office during the year was as follows:
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Sied Investments 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 Sied Investments Limited for the year ended 31 August 2025 as set out on pages 4 to 12 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 Sied Investments 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 Sied Investments Limited and state those matters that we have agreed to state to the Board of Directors of Sied Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sied Investments Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Sied Investments 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 profit of Sied Investments Limited. You consider that Sied Investments 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 Sied Investments 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.
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Vicarage Court
160 Ermin Street
Swindon
Wiltshire
SN3 4NE
Sied Investments Limited
Profit and Loss Account and Statement of Retained Earnings for the Year Ended 31 August 2025
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Note |
2025 |
2024 |
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Turnover |
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Administrative expenses |
( |
( |
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Operating profit |
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Interest payable and similar charges |
( |
( |
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(26,168) |
(31,393) |
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Profit/(loss) before tax |
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( |
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Taxation |
( |
- |
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Profit/(loss) for the financial year |
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( |
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Retained earnings brought forward |
250,706 |
252,716 |
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Retained earnings carried forward |
253,718 |
250,706 |
Sied Investments Limited
(Registration number: 13584692)
Balance Sheet as at 31 August 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Investment property |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
100 |
100 |
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Retained earnings |
253,718 |
250,706 |
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Shareholders' funds |
253,818 |
250,806 |
Sied Investments Limited
(Registration number: 13584692)
Balance Sheet as at 31 August 2025
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:
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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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
These financial statements have been 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
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Sied Investments Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025
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General information |
The company is a private company limited by share capital, incorporated in England & Wales.
The address of its registered office is:
England
The principal place of business is:
The Courtyard
2 London Road
Newbury
Berkshire
RG14 0JX
England
These financial statements were authorised for issue by the
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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.
The presentational currency of these financial statements is pound sterling, rounded to the nearest whole number.
Going concern
The directors have considered the risks and issues concerning the company and it's activities and no material
uncertainties that may cast significant doubt about the company's ability to continue as a going concern have
been identified.
Sied Investments Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025
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 returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current 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.
Investment property
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 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.
Sied Investments Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025
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.
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.
Sied Investments Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
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Investment properties |
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2025 |
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At 1 September |
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At 31 August |
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The directors have considered the valuation of the investment property and do not feel that there has been a material change in valuation.
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Debtors |
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Current |
Note |
2025 |
2024 |
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Amounts owed by related parties |
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Prepayments |
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Sied Investments Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025
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Creditors |
Creditors: amounts falling due within one year
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Note |
2025 |
2024 |
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Due within one year |
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Amounts owed to group undertakings and undertakings in which the company has a participating interest |
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Taxation and social security |
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- |
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Accruals and deferred income |
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Other creditors |
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Creditors: amounts falling due after more than one year
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Note |
2025 |
2024 |
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Due after one year |
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Loans and borrowings |
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Loans and borrowings |
Non-current loans and borrowings
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2025 |
2024 |
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Bank borrowings |
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There is a charge over the company in favour of Newbury Building Society in respect of the mortgage on the investment property.
Sied Investments Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025
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Related party transactions |
Summary of transactions with other related parties
The company has also undertaken transactions with their parent company for the value of £100, which is still outstanding at year end (2024 : £100).
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Non adjusting events after the financial period |
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