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Registered Number: 12232665
England and Wales

 

 

 

SIGMA UNIVERSAL LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Report to the directors on the preparation of the unaudited statutory accounts of Sigma Universal Ltd for the year ended 30 September 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sigma Universal Ltd for the year ended 30 September 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Sigma Universal Ltd, as a body, in accordance with the terms of our engagement letter dated 26 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Sigma Universal Ltd and state those matters that we have agreed to state to the Board of Directors of Sigma Universal Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sigma Universal Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Sigma Universal Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Sigma Universal Ltd. You consider that Sigma Universal Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Sigma Universal Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 September 2024.



....................................................
David Nugent
David Nugent & co limited

The Counting House
4a Moss Lane, Swinton
Manchester
M27 9SA
25 June 2025
1
 
 
Notes
 
2024
£
  2023
£
Current assets      
Cash at bank and in hand 628    950 
Creditors: amount falling due within one year (4,004)   (686)
Net current assets (3,376)   264 
 
Total assets less current liabilities (3,376)   264 
Net assets (3,376)   264 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (3,476)   164 
Shareholders' funds (3,376)   264 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 25 June 2025 and were signed by:


-------------------------------
Arshad Iqbal Ashraf
Director
2
General Information
Sigma Universal Ltd is a private company, limited by shares, registered in England and Wales, registration number 12232665, registration address Business First, Business Centre,, Davyfield Road, Blackburn, BB1 2QY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3