Company No: 06514362 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mr Stephen Barker

SECRETARY

Mr Stephen Barker

REGISTERED OFFICE	5th Floor 16 Great Queen Street
	Covent Garden
	London
	WC2B 5DG
	United Kingdom

COMPANY NUMBER

06514362 (England and Wales)

ACCOUNTANT	Azets
	16 Great Queen Street
	Covent Garden
	London
	WC2B 5AH

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	13,931		13,805
		13,931		13,805
Current assets
Debtors	5	1,008,567		706,890
Cash at bank and in hand		108,123		377,702
		1,116,690		1,084,592
Creditors: amounts falling due within one year	6	( 469,675)		( 756,548)
Net current assets		647,015		328,044
Total assets less current liabilities		660,946		341,849
Provision for liabilities	7	( 69,166)		( 113,071)
Net assets		591,780		228,778
Capital and reserves
Called-up share capital		1,000		1,000
Profit and loss account		590,780		227,778
Total shareholders' funds		591,780		228,778

For the financial year ending 22 September 2025 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 financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Sistena Ltd (registered number: 06514362) were approved and authorised for issue by the Director on 22 September 2026. They were signed on its behalf by:

Mr Stephen Barker Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Sistena Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 5th Floor 16 Great Queen Street, Covent Garden, London, WC2B 5DG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	25 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the director is required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the director has made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		2

4. Tangible assets

	Fixtures and fittings		Office equipment		Total
	£		£		£
Cost
At 23 September 2024	18,877		19,479		38,356
Additions	1,714		5,524		7,238
At 22 September 2025	20,591		25,003		45,594
Accumulated depreciation
At 23 September 2024	9,002		15,549		24,551
Charge for the financial year	2,897		4,215		7,112
At 22 September 2025	11,899		19,764		31,663
Net book value
At 22 September 2025	8,692		5,239		13,931
At 22 September 2024	9,875		3,930		13,805

5. Debtors

	2025		2024
	£		£
Trade debtors	187,266		125,987
Corporation tax	202,745		145,706
Other debtors	618,556		435,197
	1,008,567		706,890

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	37,732		14,960
Taxation and social security	426,315		741,882
Other creditors	5,628		( 294)
	469,675		756,548

7. Provision for liabilities

	2025		2024
	£		£
Other provisions	69,166		113,071

A provision for interest on the VAT liability has been made up to the balance sheet date as an estimate using HMRC's published interest rates (ranging from 4.25% to 8.00%).

8. Related party transactions

At the year end, the company was owed £613,630 (2024: £435,197) by the director, Stephen Barker. The loan is repayable on demand and attracts interest at HMRCs official rate of interest.