| Sigma UK Distribution Limited |
| Registered Number:08922684 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2025
Sigma UK Distribution Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Sigma UK Distribution Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
115,671
82,715
2
249
-
115,671
82,964
40,000
40,000
3
| Trade and other receivables |
112,112
155,073
4
9,324
| Cash and cash equivalents |
11,408
206,481
161,436
| Trade and other payables: amounts falling due within one year |
(212,327)
(301,491)
5
(50,891)
(95,010)
Net current liabilities
| Total assets less current liabilities |
20,661
32,073
| Trade and other payables: amounts falling due after more than |
| one year |
(31,501)
(16,822)
6
3,839
Net assets
572
100
100
3,739
472
3,839
572
Shareholders' funds
| For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 31 October 2025 and were signed by: |
1 of 5
For the year ended 31 March 2025
Sigma UK Distribution Limited
Statement of Financial Position Continued
| The notes form part of these financial statements |
2 of 5
For the year ended 31 March 2025
Sigma UK Distribution Limited
Notes to the Financial Statements
Statutory Information
| Sigma UK Distribution Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number |
| 08922684. |
| Principal place of business: |
Merlin House
4 Meteor Way
Lee-on-the Solent
PO13 9FU
3 Conqueror Court
Sittingbourne
Kent
ME10 5BH
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 'The |
| Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have |
| been prepared under the historical costs convention as modified by the revaluation of certain assets. |
Revenue recognition
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Computer Equipment
Motor Vehicles
Fixtures and Fittings
Government grants
| Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. |
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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 at the date of transaction. Exchange rate differences are taken into account in arriving at the operating result. |
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
Pension costs and other post-retirement benefits
| The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. |
3 of 5
For the year ended 31 March 2025
Sigma UK Distribution Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor Vehicles
116,200
8,477
4,942
48,286
54,495
53,990
-
-
53,990
-
102,276
4,942
8,477
170,190
54,495
| Provision for depreciation and impairment |
33,485
5,079
3,072
10,212
15,122
Charge for year
21,034
850
468
13,810
5,906
54,519
5,929
3,540
24,022
21,028
33,467
78,254
1,402
2,548
115,671
39,373
38,074
1,870
3,398
82,715
2024
2025
40,000
40,000
| 4. Trade and other receivables |
2024
2025
150,582
93,206
4,491
18,906
112,112
155,073
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
18,550
21,468
139,052
114,143
| Taxation and social security |
40,974
22,283
102,915
54,433
301,491
212,327
4 of 5
For the year ended 31 March 2025
Sigma UK Distribution Limited
Notes to the Financial Statements Continued
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
16,822
31,501
| 7. Average number of persons employed |
During the year the average number of employees was 4 (2024 : 4)
5 of 5