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Company Registration No. 08151053 (England and Wales)
SIBLING & CO LIMITED Unaudited accounts for the year ended 31 October 2025
SIBLING & CO LIMITED Unaudited accounts Contents
Page
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SIBLING & CO LIMITED Company Information for the year ended 31 October 2025
Director
Mrs H.L. Barratt
Secretary
Mrs H.L. Barratt
Company Number
08151053 (England and Wales)
Registered Office
The Smiths Building 179 Great Portland Street London W1W 5PL England
Accountants
Stephen Beard Accountancy Services 10 Cheshire Road Thame Oxon OX9 3LQ
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SIBLING & CO LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,148 
4,270 
Investments
12,000 
12,000 
15,148 
16,270 
Current assets
Inventories
30,800 
7,680 
Debtors
734 
19,299 
Cash at bank and in hand
147,069 
161,166 
178,603 
188,145 
Creditors: amounts falling due within one year
(19,330)
(42,369)
Net current assets
159,273 
145,776 
Total assets less current liabilities
174,421 
162,046 
Provisions for liabilities
Deferred tax
(598)
(811)
Net assets
173,823 
161,235 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
173,623 
161,035 
Shareholders' funds
173,823 
161,235 
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 July 2026 and were signed on its behalf by
Mrs H.L. Barratt Director Company Registration No. 08151053
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SIBLING & CO LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
SIBLING & CO LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08151053. The registered office is The Smiths Building, 179 Great Portland Street, London, W1W 5PL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% Straight line basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Investments
Investments in shares are included at fair value.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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SIBLING & CO LIMITED Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 November 2024
16,163 
Disposals
(1,859)
At 31 October 2025
14,304 
Depreciation
At 1 November 2024
11,893 
Charge for the year
1,122 
On disposals
(1,859)
At 31 October 2025
11,156 
Net book value
At 31 October 2025
3,148 
At 31 October 2024
4,270 
5
Investments
Other investments 
£ 
Valuation at 1 November 2024
12,000 
Valuation at 31 October 2025
12,000 
6
Inventories
2025 
2024 
£ 
£ 
Work in progress
30,800 
7,680 
30,800 
7,680 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
19,028 
Accrued income and prepayments
649 
271 
649 
19,299 
Amounts falling due after more than one year
Other debtors
85 
- 
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SIBLING & CO LIMITED Notes to the Accounts for the year ended 31 October 2025
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
4,518 
Taxes and social security
9,358 
5,356 
Other creditors
4,736 
4,736 
Loans from directors
204 
21,108 
Accruals
5,032 
6,651 
19,330 
42,369 
9
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
598 
811 
2025 
2024 
£ 
£ 
Provision at start of year
811 
1,025 
Credited to the profit and loss account
(213)
(214)
Provision at end of year
598 
811 
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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