Sigma Analysis Ltd 03275246 false 2022-12-01 2023-11-30 2023-11-30 The principal activity of the company is Design analysis of engineering structures. Digita Accounts Production Advanced 6.30.9574.0 true true 03275246 2022-12-01 2023-11-30 03275246 2023-11-30 03275246 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-11-30 03275246 core:RetainedEarningsAccumulatedLosses 2023-11-30 03275246 core:ShareCapital 2023-11-30 03275246 core:CurrentFinancialInstruments 2023-11-30 03275246 core:CurrentFinancialInstruments core:WithinOneYear 2023-11-30 03275246 core:FurnitureFittingsToolsEquipment 2023-11-30 03275246 bus:SmallEntities 2022-12-01 2023-11-30 03275246 bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 03275246 bus:FilletedAccounts 2022-12-01 2023-11-30 03275246 bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 03275246 bus:RegisteredOffice 2022-12-01 2023-11-30 03275246 bus:CompanySecretary1 2022-12-01 2023-11-30 03275246 bus:Director1 2022-12-01 2023-11-30 03275246 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2022-12-01 2023-11-30 03275246 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 03275246 core:FurnitureFittingsToolsEquipment 2022-12-01 2023-11-30 03275246 core:OfficeEquipment 2022-12-01 2023-11-30 03275246 countries:England 2022-12-01 2023-11-30 03275246 2022-11-30 03275246 core:FurnitureFittingsToolsEquipment 2022-11-30 03275246 2021-12-01 2022-11-30 03275246 2022-11-30 03275246 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2022-11-30 03275246 core:RetainedEarningsAccumulatedLosses 2022-11-30 03275246 core:ShareCapital 2022-11-30 03275246 core:CurrentFinancialInstruments 2022-11-30 03275246 core:CurrentFinancialInstruments core:WithinOneYear 2022-11-30 03275246 core:FurnitureFittingsToolsEquipment 2022-11-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 03275246

Sigma Analysis Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 November 2023

 

Sigma Analysis Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 6

 

Sigma Analysis Ltd

Company Information

Director

Mr Rob Vernon

Company secretary

Amanda Vernon

Registered office

25 Ashford Road
Wilmslow
Cheshire
SK9 1QD

Accountants

Clever Accounts Limited
Brookfield Court
Selby Road
Leeds
LS25 1NB

 

Sigma Analysis Ltd

(Registration number: 03275246)
Balance Sheet as at 30 November 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

227

268

Current assets

 

Debtors

2,271

220

Cash at bank and in hand

 

145

19

 

2,416

239

Creditors: Amounts falling due within one year

(4,712)

(1,336)

Net current liabilities

 

(2,296)

(1,097)

Net liabilities

 

(2,069)

(829)

Capital and reserves

 

Called up share capital

5

124

124

Retained earnings

(2,193)

(953)

Shareholders' deficit

 

(2,069)

(829)

For the financial year ending 30 November 2023 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 accounts for the year in question in accordance with section 476; and

The director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

 

Sigma Analysis Ltd

(Registration number: 03275246)
Balance Sheet as at 30 November 2023

Approved and authorised by the director on 9 July 2024
 

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

Mr Rob Vernon
Director

 

Sigma Analysis Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

1

General information

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

The address of its registered office is:
25 Ashford Road
Wilmslow
Cheshire
SK9 1QD
England and Wales

These financial statements were authorised for issue by the director on 9 July 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Sigma Analysis Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office Equipment

15% Reducing Balance

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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 (including the director) during the year, was 1 (2022 - 1).

 

Sigma Analysis Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2023

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 December 2022

1,951

1,951

At 30 November 2023

1,951

1,951

Depreciation

At 1 December 2022

1,683

1,683

Charge for the year

41

41

At 30 November 2023

1,724

1,724

Carrying amount

At 30 November 2023

227

227

At 30 November 2022

268

268

5

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary of £1 each

124

124

124

124