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REGISTERED NUMBER: 14034522 (England and Wales)















Financial Statements for the Year Ended 30 April 2024

for

Sigma Rock Ltd

Sigma Rock Ltd (Registered number: 14034522)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Sigma Rock Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Dr S K Sahathevan





SECRETARY:





REGISTERED OFFICE: 26 Quarry Gardens
Leatherhead
KT22 8UE





REGISTERED NUMBER: 14034522 (England and Wales)





ACCOUNTANTS: MSR GROUP LTD
MSR House
329 Ley Street
Ilford
Essex
IG1 4AA

Sigma Rock Ltd (Registered number: 14034522)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 687,252 687,770

CURRENT ASSETS
Debtors 5 5,305 -
Cash in hand 12 2
5,317 2
CREDITORS
Amounts falling due within one year 6 224,539 224,540
NET CURRENT LIABILITIES (219,222 ) (224,538 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

468,030

463,232

CREDITORS
Amounts falling due after more than one year 7 484,500 484,500
NET LIABILITIES (16,470 ) (21,268 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (16,472 ) (21,270 )
SHAREHOLDERS' FUNDS (16,470 ) (21,268 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Sigma Rock Ltd (Registered number: 14034522)

Balance Sheet - continued
30 April 2024


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 11 April 2025 and were signed by:





Dr S K Sahathevan - Director


Sigma Rock Ltd (Registered number: 14034522)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Sigma Rock Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Sigma Rock Ltd (Registered number: 14034522)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 685,180 3,237 688,417
DEPRECIATION
At 1 May 2023 - 647 647
Charge for year - 518 518
At 30 April 2024 - 1,165 1,165
NET BOOK VALUE
At 30 April 2024 685,180 2,072 687,252
At 30 April 2023 685,180 2,590 687,770

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 5,305 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors - 1
Other creditors 224,539 224,539
224,539 224,540

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 484,500 484,500

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 484,500 484,500