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REGISTERED NUMBER: 09956226 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

3V SIGMA UK LIMITED

3V SIGMA UK LIMITED (REGISTERED NUMBER: 09956226)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3


3V SIGMA UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







Director: Ms V M L Seminara





Secretary: Vistra Company Secretaries Limited





Registered office: Suite 1, 7th Floor
50 Broadway
London
SW1H 0BL





Registered number: 09956226 (England and Wales)





Auditors: Fuller & Roper Limited
Chartered Accountants and Statutory Auditors
12 Old Mills Industrial Estate
Paulton
BS39 7SU

3V SIGMA UK LIMITED (REGISTERED NUMBER: 09956226)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £ £
FIXED ASSETS
Tangible assets 4 207 -

CURRENT ASSETS
Debtors 5 32,654 59,801
Cash at bank 12,094 2,355
44,748 62,156
CREDITORS
Amounts falling due within one year 6 (48,272 ) (78,015 )
NET CURRENT LIABILITIES (3,524 ) (15,859 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,317 ) (15,859 )

CAPITAL AND RESERVES
Called up share capital 7 30,259 30,259
Retained earnings (33,576 ) (46,118 )
SHAREHOLDERS' FUNDS (3,317 ) (15,859 )

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 March 2025 and were signed by:





Ms V M L Seminara - Director


3V SIGMA UK LIMITED (REGISTERED NUMBER: 09956226)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

3V Sigma UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The company’s functional and presentation currency is the Pounds Sterling (£) and the financial statements have been rounded to the nearest pound (£).

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover relates to management fees charged to the parent company.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities
Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £6,600 (2023 - £1,894).

Contributions totalling £6,435 (2023: £867) were payable to the fund at the balance sheet date and are included in creditors.

Going concern
The company has net liabilities of £12,228 (2023: £48,810) and has made a profit of £6,324 (2023: a loss of £1,120). The company is dependent on its parent, 3V Sigma S.p.A, to provide the necessary funding in order for the company to meet its obligations as they fall due. The director has received assurances from 3V Sigma S.p.A that sufficient funding will be made available for the company for the foreseeable future.

3V SIGMA UK LIMITED (REGISTERED NUMBER: 09956226)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
Cost
Additions 207
At 31 January 2025 207
Net book value
At 31 January 2025 207

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors (17,922 ) -
Amounts owed by group undertakings 14,306 14,306
Other debtors 36,270 45,495
32,654 59,801

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade creditors 15,486 6,631
Taxation and social security 2,656 -
Other creditors 30,130 71,384
48,272 78,015

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
30,259 Ordinary £1 30,259 30,259

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the auditors was unqualified.

Simon Roper (Senior Statutory Auditor)
for and on behalf of Fuller & Roper Limited

9. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of 3V Sigma S.p.A, a company incorporated in Italy.

The ultimate controlling party is 3V Partecipazioni Industriali S.p.A, a company incorporated in Italy.