10 June 2022 false Taxfiler 2023.14 true 14165300business:PrivateLimitedCompanyLtd2022-06-102023-06-30 141653002022-06-09 141653002022-06-102023-06-30 14165300business:AuditExempt-NoAccountantsReport2022-06-102023-06-30 14165300business:FilletedAccounts2022-06-102023-06-30 141653002023-06-30 14165300business:Director12022-06-102023-06-30 14165300business:RegisteredOffice2022-06-102023-06-30 141653002022-06-30 14165300core:WithinOneYear2023-06-30 14165300core:WithinOneYear2022-06-30 14165300core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 14165300core:ShareCapitalcore:PreviouslyStatedAmount2022-06-30 14165300core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 14165300core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-06-30 14165300core:PreviouslyStatedAmount2023-06-30 14165300core:PreviouslyStatedAmount2022-06-30 14165300business:SmallEntities2022-06-102023-06-30 14165300countries:EnglandWales2022-06-102023-06-30 14165300core:FurnitureFittings2022-06-102023-06-30 14165300core:ComputerEquipment2022-06-102023-06-30 14165300core:ComputerEquipment2022-06-09 14165300core:ComputerEquipment2023-06-30 141653002021-07-012022-06-30 iso4217:GBP xbrli:pure
Company Registration No. 14165300 (England and Wales)
SIGMA SUPPORT SERVICES UK LTD Unaudited accounts for the period from 10 June 2022 to 30 June 2023
SIGMA SUPPORT SERVICES UK LTD Unaudited accounts Contents
Page
- 2 -
SIGMA SUPPORT SERVICES UK LTD Company Information for the period from 10 June 2022 to 30 June 2023
Director
S F A Shah
Company Number
14165300 (England and Wales)
Registered Office
164 NEW CAVENDISH STREET LONDON W1W 6YT ENGLAND
- 3 -
SIGMA SUPPORT SERVICES UK LTD Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,125 
- 
Current assets
Debtors
1,130 
- 
Cash at bank and in hand
6,429 
- 
7,559 
- 
Creditors: amounts falling due within one year
(17,163)
- 
Net current liabilities
(9,604)
- 
Net liabilities
(8,479)
- 
Capital and reserves
Called up share capital
1 
- 
Profit and loss account
(8,480)
- 
Shareholders' funds
(8,479)
- 
For the period ending 30 June 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 March 2024 and were signed on its behalf by
S F A Shah Director Company Registration No. 14165300
- 4 -
SIGMA SUPPORT SERVICES UK LTD Notes to the Accounts for the period from 10 June 2022 to 30 June 2023
1
Statutory information
SIGMA SUPPORT SERVICES UK LTD is a private company, limited by shares, registered in England and Wales, registration number 14165300. The registered office is 164 NEW CAVENDISH STREET, LONDON, W1W 6YT, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25%
Computer equipment
25%
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
SIGMA SUPPORT SERVICES UK LTD Notes to the Accounts for the period from 10 June 2022 to 30 June 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 10 June 2022
- 
Additions
1,500 
At 30 June 2023
1,500 
Depreciation
Charge for the period
375 
At 30 June 2023
375 
Net book value
At 30 June 2023
1,125 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,130 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
175 
- 
Other creditors
16,441 
- 
Loans from directors
187 
- 
Accruals
360 
- 
17,163 
- 
7
Transactions with related parties
Included in other creditors is an amount of £187 owed by the company to the director.
8
Average number of employees
During the period the average number of employees was 0 (2022: 0).
- 6 -