REGISTERED NUMBER: 07821753 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SIKAND AND CO PVT LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

M Sikand

K Sikand

REGISTERED OFFICE:

Grosvenor House

45 The Downs

Altrincham

Cheshire

WA14 2QG

REGISTERED NUMBER:

07821753 (England and Wales)

ACCOUNTANTS:

Blair Shepherd

Chartered Accountants

Grosvenor House

45 The Downs

Altrincham

Cheshire

WA14 2QG

FIXED ASSETS

Property, plant and equipment

4

815,454

815,454

CURRENT ASSETS

Debtors

5

394,065

288,196

Cash at bank

400,141

239,631

794,206

527,827

CREDITORS

Amounts falling due within one year

6

147,126

137,213

NET CURRENT ASSETS

647,080

390,614

TOTAL ASSETS LESS CURRENT LIABILITIES

1,462,534

1,206,068

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

1,462,434

1,205,968

SHAREHOLDERS' FUNDS

1,462,534

1,206,068

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 25 February 2026 and were signed on its behalf by:

M Sikand - Director

1.	STATUTORY INFORMATION

Sikand and Co PVT Ltd 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

Revenue 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.

Plant and machinery etc

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

815,454

16,731

832,185

DEPRECIATION

At 1 November 2024

and 31 October 2025

-

16,731

16,731

NET BOOK VALUE

At 31 October 2025

815,454

-

815,454

At 31 October 2024

815,454

-

815,454

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

389,064

283,195

Sundry loan

5,001

5,001

394,065

288,196

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Taxation

111,489

107,202

VAT

31,137

25,651

Accrued expenses

4,500

4,360

147,126

137,213

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/10/25

31/10/24

value:

£

£

100

Ordinary shares

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 November 2024

1,205,968

Profit for the year

334,466

Dividends

(78,000

)

At 31 October 2025

1,462,434