Registration number: 14692593

Siege Engine Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 4

Siege Engine Limited

Company Information

Directors

K van Bellingen S R Davis

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Siege Engine Limited

(Registration number: 14692593)
Statement of Financial Position as at 28 February 2026

	Note	2026 £	2025 £
Current assets
Stocks	4	-	4,000
Debtors	5	75	675
Cash at bank and in hand		1,910	906
		1,985	5,581
Creditors: Amounts falling due within one year	6	(23,684)	(19,452)
Net liabilities		(21,699)	(13,871)
Capital and reserves
Called up share capital		100	100
Retained earnings		(21,799)	(13,971)
Shareholders' deficit		(21,699)	(13,871)

For the financial year ending 28 February 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 23 October 2026 and signed on its behalf by:
 

.........................................

K van Bellingen

Director

Company registration number: 14692593

Siege Engine Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the production of motion pictures.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a loss for the year ended 28 February 2026 and had net liabilities of £21,699 at that date. At 28 February 2026 an amount of £22,884 was due to the parent undertaking who has agreed not to call for repayment until such time as the company has sufficient working capital. The company has few fixed overheads.

Having made sufficient enquiries, and based upon the above, the directors have reasonable expectation that the company has adequate resources to continue operating in the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Siege Engine Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2025 - 0).

4

Stocks

	2026 £	2025 £
Work in progress	-	4,000

5

Debtors

	2026 £	2025 £
Other debtors	75	675
	75	675

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Amounts owed to group undertakings	22,884	18,852
Accruals and deferred income	800	600
	23,684	19,452