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Registration number: NI728071

Sid Capital Holdings Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Sid Capital Holdings Ltd

(Registration number: NI728071)
Balance Sheet as at 31 March 2026

| Note | 2026 £
Current assets |  |
Stocks | 4 | 465,811
Cash at bank and in hand |  | 1,593
|  | 467,404
Creditors: Amounts falling due within one year | 5 | (237,965)
Total assets less current liabilities |  | 229,439
Creditors: Amounts falling due after more than one year | 5 | (229,363)
Net assets |  | 76
Capital and reserves |  |
Called up share capital | 6 | 100
Retained earnings |  | (24)
Shareholders' funds |  | 76

For the financial year ending 31 March 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 August 2026

......................................... Mr Mustapha Sid Director

Sid Capital Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is: 27 Parklands, Ballymoney, Co. Antrim, BT53 7QU.

These financial statements were authorised for issue by the director on 7 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Sid Capital Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1.

4 | Stocks

| 2026 £
Work in progress | 465,811

Sid Capital Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £
Due within one year |  |
Loans and borrowings | 7 | 6,258
Other creditors |  | 231,707
|  | 237,965

6 | Share capital

Allotted, called up and fully paid shares

| 2026
| No. | £
Ordinary shares of £1 each | 100 | 100

7 | Loans and borrowings

Non-current loans and borrowings

| 2026 £
Bank borrowings | 229,363

Current loans and borrowings

| 2026 £
Bank borrowings | 6,258