Siden Properties Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 13743048

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		230,000		206,295

			230,000		206,295
CURRENT ASSETS
Debtors	5	9,536		1,379
Cash at bank and in hand		8,573		5,409

		18,109		6,788
Creditors: Amounts Falling Due Within One Year	6	(270,730 )		(262,799 )

NET CURRENT ASSETS (LIABILITIES)			(252,621 )		(256,011 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(22,621 )		(49,716 )

NET LIABILITIES			(22,621 )		(49,716 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(22,721 )		(49,816 )

SHAREHOLDERS' FUNDS			(22,621)		(49,716)

For the year ending 30 November 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

M R Hyer

Director

14/08/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Siden Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13743048 . The registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors have agreed to continue to provide sufficient financial support to enable the company to meet it's liabilities as they fall due

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investment Property

	2025
	£
Fair Value
As at 1 December 2024	206,295
Additions	7,196
Revaluations	16,509

As at 30 November 2025	230,000

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Siden Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Debtors

	2025	2024 as restated
	£	£
Due within one year
Other debtors	9,536	1,379

6. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	2,998	-
Other creditors	267,732	262,799

	270,730	262,799

7. Share Capital

	2025	2024 as restated
Allotted, called up and fully paid	£	£
50 Ordinary A shares of £ 1.00 each	50	50
50 Ordinary B shares of £ 1.00 each	50	50

	100	100

8. Restatement of comparative figures

The comparative figures have been restated to correct the classification of cumulative fair value losses arising on investment properties. In the prior year, these losses were included within the revaluation reserve. Under FRS 102, changes in the fair value of investment properties are recognised in profit or loss.

Accordingly, at 30 November 2024, £38,661 has been reclassified from the revaluation reserve to the profit and loss account. The adjustment has no effect on the company's net assets or total shareholders' funds at 30 November 2024.

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