REGISTERED NUMBER: 09209595 (England and Wales)

Sian Investments Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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.