Siege FX Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Siege FX Limited for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Siege FX Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Siege FX Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Siege FX Limited and state those matters that we have agreed to state to the directors of Siege FX Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Siege FX Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Siege FX Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Siege FX Limited . You consider that Siege FX Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Siege FX Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Anderson Ross Accounting & Tax Ltd

15 September 2026

Anderson Ross Accounting & Tax Ltd

G-05 Davenport House

16 Pepper Street

London

E14 9RP

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Siege FX Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 10569910

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		58,000		32,549
Investments	5		4		4

			58,004		32,553
CURRENT ASSETS
Debtors	6	2,259,188		1,597,108
Cash at bank and in hand		4,395,371		693,764

		6,654,559		2,290,872
Creditors: Amounts Falling Due Within One Year	7	(137,042 )		(105,355 )

NET CURRENT ASSETS (LIABILITIES)			6,517,517		2,185,517

TOTAL ASSETS LESS CURRENT LIABILITIES			6,575,521		2,218,070

NET ASSETS			6,575,521		2,218,070

CAPITAL AND RESERVES
Called up share capital	8		833		580
Share premium account			13,492,678		8,339,688
Profit and Loss Account			(6,917,990 )		(6,122,198 )

SHAREHOLDERS' FUNDS			6,575,521		2,218,070

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Siege FX Limited

Balance Sheet (continued)

As At 31 March 2026

For the 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.

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

Mr Claude Goulet

Director

15 September 2026

The notes on pages 4 to 6 form part of these financial statements.

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Siege FX Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Siege FX Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10569910 . The registered office is 8th Floor 71 Queen Victoria Street, London, EC4V 4AY.

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. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. 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:

Plant & Machinery	10% Straight Line
Computer Equipment	25% Straight Line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 8)

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Siege FX Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	35,681	23,343	59,024
Additions	-	35,796	35,796

As at 31 March 2026	35,681	59,139	94,820

Depreciation
As at 1 April 2025	4,837	21,638	26,475
Provided during the period	3,568	6,777	10,345

As at 31 March 2026	8,405	28,415	36,820

Net Book Value
As at 31 March 2026	27,276	30,724	58,000

As at 1 April 2025	30,844	1,705	32,549

5. Investments

	Listed
	£
Cost or Valuation
As at 1 April 2025	4

As at 31 March 2026	4

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	4

As at 1 April 2025	4

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Siege FX Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	187,579	65,315
Prepayments and accrued income	25,962	45,017
Other debtors	2,004,242	1,466,624
VAT	41,405	20,152

	2,259,188	1,597,108

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	64,464	32,095
Other taxes and social security	62,543	38,469
Accruals and deferred income	10,035	9,750
Directors' loan accounts	-	25,041

	137,042	105,355

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	833	580

9. Post Balance Sheet Events

Share Buyback

On 25 June 2026, the Company entered into an agreement to purchase 2,264 ordinary shares of £140.71 each from Paul Alves for a total consideration of £318,567.44.

The buyback was effected by way of a capital reduction in accordance with sections 641-645 of the Companies Act 2006, supported by a Solvency Statement made by the directors in accordance with section 643.

The share buyback occurred after the balance sheet date and therefore represents a non adjusting post balance sheet event. The transaction does not affect the amounts recognised in these financial statements for the year ended 31 March 2026, but will be reflected in the FY27 financial statements.

10. Related Party Transactions

Included in creditors falling due within one year is an amount of £NIL (2025: £25,041) payable to the director of the company. The interest of 5% per annum is agreed between lender and borrower.

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