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REGISTERED NUMBER: 09209595 (England and Wales)

Sian Investments Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

| Sian Investments Limited (Registered number: 09209595) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Sian Investments Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | S S Brar

| REGISTERED OFFICE: | Warwick House

| Park Corner Road

| Southfleet

| Gravesend

| Kent

| DA13 9LN

| REGISTERED NUMBER: | 09209595 (England and Wales)

| ACCOUNTANTS: | BK Plus Limited

| Chartered Certified Accountants

| 5 London Road

| Rainham

| Gillingham

| Kent

| ME8 7RG

| Sian Investments Limited (Registered number: 09209595) |

Statement of Financial Position

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 3,356,878 |  | 3,356,878 |  |

CURRENT ASSETS

Debtors | 5 | 128,118 |  | 96,577 |  |

Cash at bank | 12,329 |  | 46,476 |  |

140,447 |  | 143,053 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,273,122 |  | 2,172,918 |  |

NET CURRENT LIABILITIES | (2,132,675 | ) | (2,029,865 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,224,203 |  | 1,327,013 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (198,077 | ) |

PROVISIONS FOR LIABILITIES | (161,491 | ) | (161,491 | ) |

NET ASSETS | 1,062,712 |  | 967,445 |  |

CAPITAL AND RESERVES

Called up share capital | 160 |  | 160 |  |

Fair value reserve | 487,475 |  | 487,475 |  |

Retained earnings | 575,077 |  | 479,810 |  |

SHAREHOLDERS' FUNDS | 1,062,712 |  | 967,445 |  |

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 director acknowledges his 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.

| Sian Investments Limited (Registered number: 09209595) |

Statement of Financial Position - continued

31 October 2025

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 director and authorised for issue on 8 July 2026 and were signed by:

S S Brar - Director

| Sian Investments Limited (Registered number: 09209595) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Sian Investments 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| Significant judgements - going concern

| When preparing the financial statements, the directors have assessed whether there are significant doubts about the company's ability to continue as a going concern, particularly as there are net current liabilities. There are no material uncertainties of which the directors are aware in making their assessment.

| Creditors include £1,314,121 owed to the directors, all of whom have indicated that repayment will only be sought when cash flow and profitability allow. Therefore, the directors consider that the company has sufficient cash reserves to enable it to meet its obligations as they fall due for a period of at least 12 months from the date of signing of these financial statements. As such, they are satisfied that the company has adequate resources to continue to operate for the foreseeable future and they continue to adopt the going concern basis for preparing these financial statements.

| Income recognition

| Income represents the fair value of rents receivable (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

| Investment property

| Investment property is included at fair value. Gains are recognised in the income statement and shown in a fair value reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

| Financial instruments

| The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

| Basic financial instruments are recognised at amortised cost with changes 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 statement of financial position date.

| Sian Investments Limited (Registered number: 09209595) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| 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 NIL (2024 - NIL).

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024

| and 31 October 2025 | 3,356,878 |  |

| NET BOOK VALUE

| At 31 October 2025 | 3,356,878 |  |

| At 31 October 2024 | 3,356,878 |  |

| The investment property was valued on a fair value basis by the director at the balance sheet date.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 128,118 |  | 96,577 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 1,332 |  |

| Taxation and social security | 40,784 |  | 32,074 |  |

| Other creditors | 2,232,338 |  | 2,139,512 |  |

2,273,122 |  | 2,172,918 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 198,077 |  |

| Sian Investments Limited (Registered number: 09209595) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans | - |  | 192,750 |  |

8. | LEASING AGREEMENTS

| The company has total other operating lease commitments at 31 October 2025 of £7,665

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 199,409 |  |

| The bank loans are secured by means of a fixed and floating charge over the property and undertakings of the company.