SYCLONE INVESTMENTS LTD 31/01/2026 iXBRL

Company registration number: 16176034

SYCLONE INVESTMENTS LTD

Unaudited filleted financial statements

31 January 2026

SYCLONE INVESTMENTS LTD

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

SYCLONE INVESTMENTS LTD

Directors and other information


Directors	Mr Leslie Rochford	(Appointed 10 January 2025)
	Mrs Chanyakorn Sangsook	(Appointed 10 January 2025)


Company number	16176034


Registered office	24 Cherrybrook
	Southend-on-Sea
	Essex
	SS1 3QZ

SYCLONE INVESTMENTS LTD

Statement of financial position

31 January 2026

		31/01/26
	Note	£	£

Fixed assets
Investments	5	30,581
		_______
			30,581

Current assets
Debtors	6	225,930
Cash at bank and in hand		2,094
		_______
		228,024
Creditors: amounts falling due
within one year	7	( 69,602)
		_______
Net current assets			158,422
			_______
Total assets less current liabilities			189,003

			_______
Net assets			189,003
			_______

Capital and reserves
Called up share capital	8		102
Profit and loss account			188,901
			_______
Shareholders funds			189,003
			_______

For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 13 August 2026 , and are signed on behalf of the board by:

Mr Leslie Rochford

Director

Company registration number: 16176034

SYCLONE INVESTMENTS LTD

Notes to the financial statements

Period ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 24 Cherrybrook, Southend-on-Sea, Essex, SS1 3QZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have assessed the balance sheet and likely future cash flows at the date of approving these financial statements. The shareholders have confirmed to financially support the company to cover the key costs for at least 12 months from the date of signing of these financial statements, if required, and have the funds to do so.

Based on the above financial support by the shareholders, the directors have a reasonable expectation that the Company will continue in operational existence for a period of at least 12 months from the date of approval of these financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the period amounted to Nil.

5. Investments

	Shares in group undertakings	Total
	£	£
Cost
At 10 January 2025	-	-
Additions	30,581	30,581
	_______	_______
At 31 January 2026	30,581	30,581
	_______	_______
Impairment
At 10 January 2025 and 31 January 2026	-	-
	_______	_______

Carrying amount
At 31 January 2026	30,581	30,581
	_______	_______

Investments in group undertakings

	Registered office	Class of share	Percentage of shares held
Subsidiary undertakings
Syclone Limited	24 Cherrybrook, Southend-on-Sea, Essex, SS1 3QZ	Ordinary, A Ordinary & B Ordinary	100

6. Debtors

			31/01/26
			£
	Other debtors		225,930
			_______

Other debtors include deposits of £225,840 paid in respect of four off-plan investment properties.

7. Creditors: amounts falling due within one year

			31/01/26
			£
	Trade creditors		108
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		9,892
	Other creditors		59,602
			_______
			69,602
			_______

8. Called up share capital

Issued, called up and fully paid

	31/01/26
	No	£
Ordinary shares of £ 1.00 each	100	100
Ordinary A shares of £ 1.00 each	1	1
Ordinary B shares of £ 1.00 each	1	1
	_______	_______
	102	102
	_______	_______

9. Other financial commitments

At the reporting date the company had exchanged contracts for the acquisition of four off-plan investment properties for a total consideration of £892,976. Deposits of £225,840 have been paid and are included within other debtors; the remaining balance of £667,136 is payable on completion.

10. Directors advances, credits and guarantees

	During the period the directors entered into the following advances and credits with the company:

Period ended 31/01/26
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Leslie Rochford	-	( 29,801)	( 29,801)
	Mrs Chanyakorn Sangsook	-	( 29,801)	( 29,801)
		_______	_______	_______
		-	( 59,602)	( 59,602)
		_______	_______	_______

11. Related party transactions

During the period the company entered into the following transactions with related parties:

	Transaction value	Balance owed by /(owed to)
	Period	Period
	ended	ended
	31/01/26	31/01/26
	£	£
Syclone Limited	-	( 9,892)
	_______	_______