INSIGMA CAPITAL LIMITED

Company Registration Number:
11780439 (England and Wales)

Unaudited abridged accounts for the year ended 31 January 2025

Period of accounts

Start date: 01 February 2024

End date: 31 January 2025

INSIGMA CAPITAL LIMITED

Contents of the Financial Statements

for the Period Ended 31 January 2025

Balance sheet
Notes

INSIGMA CAPITAL LIMITED

Balance sheet

As at 31 January 2025


Notes
2025
2024


£
£
Fixed assets
Investments: 3 310,000 310,000
Total fixed assets: 310,000 310,000
Current assets
Cash at bank and in hand: 4,450 9,788
Total current assets: 4,450 9,788
Creditors: amounts falling due within one year: 4 (59,171) (67,459)
Net current assets (liabilities): (54,721) (57,671)
Total assets less current liabilities: 255,279 252,329
Creditors: amounts falling due after more than one year: 5 (215,092) (215,092)
Provision for liabilities: (4,926) (4,926)
Total net assets (liabilities): 35,261 32,311
Capital and reserves
Called up share capital: 2 2
Revaluation reserve:621,00121,001
Profit and loss account: 14,258 11,308
Shareholders funds: 35,261 32,311

The notes form part of these financial statements

INSIGMA CAPITAL LIMITED

Balance sheet statements

For the year ending 31 January 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 October 2025
and signed on behalf of the board by:

Name: Raghu Nanda Ramaiah
Status: Director

The notes form part of these financial statements

INSIGMA CAPITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Other accounting policies

Deferred taxation: Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted. Investment property: Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

INSIGMA CAPITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

INSIGMA CAPITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

3. Fixed investments

Investment property fair value as at 31 January 2025 £310,000 (2024 - £310,000) At the balance sheet date directors has confirmed the valuation of the property amounted to £310,000.

INSIGMA CAPITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

4. Creditors: amounts falling due within one year note

Amount falling due within one year as at 31 January 2025 amounted £59,171 (2024 - £67,459)

INSIGMA CAPITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

5. Creditors: amounts falling due after more than one year note

Bank loan outstanding at the year-end £215,092 (2024 £215,092).

INSIGMA CAPITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

6. Revaluation reserve

2025
£
Balance at 01 February 2024 21,001
Surplus or deficit after revaluation 0
Balance at 31 January 2025 21,001