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REGISTERED NUMBER: 06837763 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

SIGMA-HSE (UK) LIMITED

SIGMA-HSE (UK) LIMITED (REGISTERED NUMBER: 06837763)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

SIGMA-HSE (UK) LIMITED

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Mrs S K Sampuran
Dr Sampuran Singh





REGISTERED OFFICE: Unit 2 Moorside Point
Moorside Road
Winchester
Hampshire
SO23 7RX





REGISTERED NUMBER: 06837763 (England and Wales)





ACCOUNTANTS: Maven Accountants Limited
PO Box 1882
Southampton
Hampshire
SO15 9JZ

SIGMA-HSE (UK) LIMITED (REGISTERED NUMBER: 06837763)

Statement of Financial Position
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 658,939 526,231

CURRENT ASSETS
Stocks 51,244 -
Debtors 6 1,013,640 1,202,745
Cash at bank and in hand 137,525 163,241
1,202,409 1,365,986
CREDITORS
Amounts falling due within one year 7 785,071 984,674
NET CURRENT ASSETS 417,338 381,312
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,076,277

907,543

CREDITORS
Amounts falling due after more than
one year

8

(121,373

)

(69,146

)

PROVISIONS FOR LIABILITIES (123,846 ) (120,084 )
NET ASSETS 831,058 718,313

CAPITAL AND RESERVES
Called up share capital 10 1 1
Retained earnings 831,057 718,312
SHAREHOLDERS' FUNDS 831,058 718,313

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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-HSE (UK) LIMITED (REGISTERED NUMBER: 06837763)

Statement of Financial Position - continued
31 December 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 Board of Directors and authorised for issue on 22 August 2025 and were signed on its behalf by:





Dr Sampuran Singh - Director


SIGMA-HSE (UK) LIMITED (REGISTERED NUMBER: 06837763)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Sigma-Hse (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 presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost, Straight line over 6 years and Straight line over 10 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.


SIGMA-HSE (UK) LIMITED (REGISTERED NUMBER: 06837763)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 18 ) .

SIGMA-HSE (UK) LIMITED (REGISTERED NUMBER: 06837763)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 1,145,193
Additions 293,487
Disposals (15,535 )
At 31 December 2024 1,423,145
DEPRECIATION
At 1 January 2024 618,962
Charge for year 157,929
Eliminated on disposal (12,685 )
At 31 December 2024 764,206
NET BOOK VALUE
At 31 December 2024 658,939
At 31 December 2023 526,231

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2024 99,909
Additions 141,236
At 31 December 2024 241,145
DEPRECIATION
At 1 January 2024 8,376
Charge for year 38,910
At 31 December 2024 47,286
NET BOOK VALUE
At 31 December 2024 193,859
At 31 December 2023 91,533

SIGMA-HSE (UK) LIMITED (REGISTERED NUMBER: 06837763)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 267,060 620,810
Amounts owed by group undertakings 712,657 544,942
Other debtors 33,923 36,993
1,013,640 1,202,745

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts (see note 9)
65,173

25,144
Trade creditors 317,279 180,134
Taxation and social security 47,952 112,979
Other creditors 354,667 666,417
785,071 984,674

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts (see note 9)
121,373

69,146

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase
contracts
31.12.24 31.12.23
£    £   
Net obligations repayable:
Within one year 65,173 25,144
Between one and five years 121,373 69,146
186,546 94,290

SIGMA-HSE (UK) LIMITED (REGISTERED NUMBER: 06837763)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

9. LEASING AGREEMENTS - continued

Non-cancellable
operating leases
31.12.24 31.12.23
£    £   
Within one year 45,000 45,000
Between one and five years 157,500 180,000
In more than five years - 22,500
202,500 247,500

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
1 Ordinary 1 1 1

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Sigma-Hse (Uk) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sigma-Hse (Uk) Limited for the year ended 31 December 2024 which comprise the Income Statement, Statement of Financial Position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Sigma-Hse (Uk) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sigma-Hse (Uk) Limited and state those matters that we have agreed to state to the Board of Directors of Sigma-Hse (Uk) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sigma-Hse (Uk) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sigma-Hse (Uk) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sigma-Hse (Uk) Limited. You consider that Sigma-Hse (Uk) Limited 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 financial statements of Sigma-Hse (Uk) Limited. 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 financial statements.






Maven Accountants Limited
PO Box 1882
Southampton
Hampshire
SO15 9JZ


22 August 2025