Sirius Facades Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08782454

Sirius Facades Limited

Filleted Unaudited Financial Statements

31 May 2026

Sirius Facades Limited

Statement of Financial Position

31 May 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		24,580	33,725

Current assets

Debtors	6	203,528	232,570
Cash at bank and in hand		89,873	100,781
		--------	--------
		293,401	333,351

Creditors: amounts falling due within one year	7	34,314		26,301
		--------		--------
Net current assets			259,087	307,050
			--------	--------
Total assets less current liabilities			283,667	340,775

Creditors: amounts falling due after more than one year	8		–	834

Provisions

Taxation including deferred tax	4,670	1,776
	--------	--------
Net assets	278,997	338,165
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	278,897	338,065
	--------	--------
Shareholders funds	278,997	338,165
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Sirius Facades Limited

Statement of Financial Position (continued)

31 May 2026

These financial statements were approved by the board of directors and authorised for issue on 27 July 2026 , and are signed on behalf of the board by:

Mr G Grainger
Director

Company registration number: 08782454

Sirius Facades Limited

Notes to the Financial Statements

Year ended 31 May 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 217 Long Lane, Halesowen, B62 9JT, West Midlands.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% straight line
Motor vehicles	-	25% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 June 2025	12,111	79,082	4,908	96,101
Additions	–	–	3,443	3,443
Disposals	–	–	( 2,179)	( 2,179)
	-------	-------	------	-------
At 31 May 2026	12,111	79,082	6,172	97,365
	-------	-------	------	-------
Depreciation
At 1 June 2025	8,595	50,970	2,811	62,376
Charge for the year	2,815	7,667	849	11,331
Disposals	–	–	( 922)	( 922)
	-------	-------	------	-------
At 31 May 2026	11,410	58,637	2,738	72,785
	-------	-------	------	-------
Carrying amount
At 31 May 2026	701	20,445	3,434	24,580
	-------	-------	------	-------
At 31 May 2025	3,516	28,112	2,097	33,725
	-------	-------	------	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	177,093	141,003
Prepayments and accrued income	8,507	55,418
Corporation tax repayable	2,331	–
Other debtors	15,597	36,149
	--------	--------
	203,528	232,570
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	834	10,000
Trade creditors	3,876	3,857
Accruals and deferred income	18,144	3,532
Corporation tax	–	3,787
Social security and other taxes	4,208	1,743
Director loan accounts	6,958	2,691
Other creditors	294	691
	-------	-------
	34,314	26,301
	-------	-------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	834
	----	----

9. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr G Grainger	( 2,691)	( 4,267)	( 6,958)
	------	------	------

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr G Grainger	10,269	( 12,960)	( 2,691)
	-------	-------	------

10. Related party transactions

The company was under the control of Mr G Grainger and Ms V Southall throughout the current and previous year. Mr G Grainger and Ms V Southall are equal shareholders. Mr G Grainger is the managing director. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.