For the financial year ended 31 December 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Sienna Jones Limited is a private company limited by shares incorporated in England and Wales. The registered office is Chequered Oak House, Rowhook Road, Rowhook, Horsham, England, RH12 3PY.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company's accounts show net liabilities of £true37,843 (2024: £30,699). The company is supported by related party entities who will be able to provide working capital to fund any liabilities due. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Intangible assets, relating to software development, are recognised at cost less accumulated amortisation

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

Debtors

Short term debtors are measured at transaction value less any impairment. At each balance sheet date,

debtors are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is

measured as the difference between the carrying amount and the amount expected to be received.

Creditors

Short term creditors are measured at transaction value. Other financial liabilities are measured initially at

fair value, net of transaction costs, and subsequently at amortised cost using the effective interest method.

There are no significant judgements or sources of key accounting estimates that have been applied in the preparation of these financial statements. This has been deemed appropriate and consistently applied to all the years presented.

The average monthly number of persons (including directors) employed by the company during the year was: