Company No: 15667060 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A D Niles II (Appointed 22 April 2024)
	K A Schiele-Gilgan (Appointed 22 April 2024)

REGISTERED OFFICE	4 Coleman Street
	6th Floor
	London
	EC2R 5AR
	United Kingdom

COMPANY NUMBER

15667060 (England and Wales)

AUDITOR	S&W Audit
	Statutory Auditor
	Chartered Accountants
	45 Gresham Street
	London
	EC2V 7BG
	United Kingdom

	Note	31.12.2024
		£
Current assets
Debtors	3	114,324
		114,324
Creditors: amounts falling due within one year	4	( 257,883)
Net current liabilities		(143,559)
Total assets less current liabilities		(143,559)
Net liabilities		( 143,559)
Capital and reserves
Called-up share capital	5	1
Profit and loss account		( 143,560 )
Total shareholder's deficit		( 143,559)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of SSA & Company Consulting UK Limited (registered number: 15667060) were approved and authorised for issue by the Board of Directors on 29 December 2025. They were signed on its behalf by:

K A Schiele-Gilgan Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

SSA & Company Consulting UK Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 4 Coleman Street, 6th Floor, London, EC2R 5AR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of SSA & Company Consulting UK Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The directors have assessed the Balance Sheet and forecasted cash flows covering a period of at least 12 months from the date of approval these financial statements. The Parent Company, Six Sigma Academy International, LLC (dba SSA & Company), has confirmed that it will continue to provide unconditional financial and operational support to enable the Company to continue in operational existence for the foreseeable future being a period of at least 12 months from the signing of the financial statements. After making enquiries, the directors believe that the Parent company will be in a position to provide this support should it be required and hence that the Company will be able to continue in operational existence for the foreseeable future and to meet its financial obligations as they fall due for a period of at least 12 months from the approval of the financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

When the stage of completion cannot be measured reliably revenue is recognised up to the extent of recoverable expenses and accordingly no profit is recognised.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial period. Differences between contributions payable in the financial period and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
The tax expense represents the sum of the tax currently payable and any deferred tax.

The current tax charge is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the Statement of Comprehensive Income because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Company’s liability for current tax is calculated using tax rates 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 where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the Balance Sheet date.

Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. Deferred tax assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset realised. Deferred tax is charged or credited to the Statement of Comprehensive Income, except when it relates to items charged or credited directly to other comprehensive income, in which case the deferred tax is also dealt with in other comprehensive income.

Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities, when they relate to income taxes levied by the same taxation authority and the company intends to settle on a net basis.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of an instrument. 
 
Financial assets and liabilities

All financial assets and liabilities are initially measured at transaction price (including transaction costs), unless the arrangement constitutes a financing transaction in which case they are measured at the present value of future payments, discounted at a market rate of interest for a similar debt instrument.
 
Debt instruments which meet the criteria set out within section 11 of FRS 102 for basic financial instruments are subsequently measured at amortised cost using the effective interest rate method.
 
Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the criteria for a basic financial instrument, are measured at the undiscounted amount of cash or other consideration expected to be paid or received, net of impairment.
 
Financial assets are de-recognised when:
a) the contractual rights to the cash flows from the financial asset expire or are settled; or
b) the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset; or
c) the Company, despite having retained some but not all significant risks and rewards of ownership, has transferred control of the asset to another party.
 
Financial liabilities are de-recognised only when the obligation specified in the contract is discharged, cancelled or expires. 

Financial assets and liabilities are only offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 22.04.2024 to 31.12.2024
	Number
Monthly average number of persons employed by the Company during the period, including directors	4

3. Debtors

	31.12.2024
	£
Amounts owed by Group undertakings	114,324

4. Creditors: amounts falling due within one year

	31.12.2024
	£
Accruals	248,513
Other taxation and social security	9,370
	257,883

There are no amounts included above in respect of which any security has been given by the Company.

5. Called-up share capital

	31.12.2024
	£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1

6. Related party transactions

The Company qualifies as a small entity under FR102 Section 1A. In accordance with paragraph 33.1A, the Company is exempt from disclosing transactions with wholly-owned subsidiaries within the same group.

All related party transactions during the year were with entities that are wholly-owned within the group. Therefore, no related party disclosures are required.

7. Audit Opinion

The auditor's report on the accounts for the financial period ended 31 December 2024 was unqualified.

The audit report was signed by Timothy Adams on 30 December 2025 on behalf of S&W Audit.

8. Ultimate controlling party

At 31 December 2024 the company’s immediate parent company was Six Sigma Academy International, LLC and the ultimate controlling party was DS Hopkins Holdings, LLC incorporated in the USA which is the parent of the largest group of which the company is a member.