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COMPANY REGISTRATION NUMBER: 04412042

Sygma (Fire, Security & Electrical) Ltd

Unaudited financial statements

31 May 2025

Sygma (Fire, Security & Electrical) Ltd

Statement of financial position

31 May 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 863,965 |  | 915,047

Current assets

Stocks | 199,766 |  | 134,777 |
Debtors | 7 | 832,633 |  | 650,771 |
Cash at bank and in hand | 264,801 |  | 274,583 |
| ----------- |  | ----------- |
| 1,297,200 |  | 1,060,131 |

Creditors: Amounts falling due within one year | 8 | ( 1,506,626) |  | ( 1,158,930) |
| ----------- |  | ----------- |
Net current liabilities |  | ( 209,426) |  | ( 98,799)
|  | --------- |  | ---------
Total assets less current liabilities |  | 654,539 |  | 816,248

Creditors: Amounts falling due after more than one year | 9 |  | ( 352,074) |  | ( 457,609)

Provisions

Taxation including deferred tax |  | ( 25,530) |  | ( 27,549)
|  | --------- |  | ---------
Net assets |  | 276,935 |  | 331,090
|  | --------- |  | ---------

Capital and reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 276,835 |  | 330,990
|  | --------- |  | ---------
Shareholders funds |  | 276,935 |  | 331,090
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Sygma (Fire, Security & Electrical) Ltd

Statement of financial position (continued)

31 May 2025
These financial statements were approved by the board of directors and authorised for issue on 19 December 2025 , and are signed on behalf of the board by:

K P White
Director

Company registration number: 04412042

Sygma (Fire, Security & Electrical) Ltd

Notes to the financial statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit K, Bois Meadow Business Centre, Steeple Bumpstead, Suffolk, CB9 7BN.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold property | - | 92 years straight line
| Plant and machinery | - | 25% reducing balance
| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of employees during the year was 49 (2024: 20 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 June 2024 and 31 May 2025 | 60,000
| -------
Amortisation |
At 1 June 2024 and 31 May 2025 | 60,000
| -------
Carrying amount |
At 31 May 2025 | –
| -------
At 31 May 2024 | –
| -------

6. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Narrow boat | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 June 2024 | 361,000 | 80,351 | 36,985 | 647,692 | 70,000 | 1,196,028
Additions | – | 16,711 | 21,373 | 58,686 | – | 96,770
Disposals | – | ( 874) | – | ( 25,619) | – | ( 26,493)
| --------- | ------- | ------- | --------- | ------- | -----------
At 31 May 2025 | 361,000 | 96,188 | 58,358 | 680,759 | 70,000 | 1,266,305
| --------- | ------- | ------- | --------- | ------- | -----------
Depreciation |  |  |  |  |  |
At 1 June 2024 | 8,829 | 51,596 | 33,721 | 186,835 | – | 280,981
Charge for the year | 3,924 | 9,685 | 5,120 | 116,955 | – | 135,684
Disposals | – | ( 414) | – | ( 13,911) | – | ( 14,325)
| --------- | ------- | ------- | --------- | ------- | -----------
At 31 May 2025 | 12,753 | 60,867 | 38,841 | 289,879 | – | 402,340
| --------- | ------- | ------- | --------- | ------- | -----------
Carrying amount |  |  |  |  |  |
At 31 May 2025 | 348,247 | 35,321 | 19,517 | 390,880 | 70,000 | 863,965
| --------- | ------- | ------- | --------- | ------- | -----------
At 31 May 2024 | 352,171 | 28,755 | 3,264 | 460,857 | 70,000 | 915,047
| --------- | ------- | ------- | --------- | ------- | -----------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 735,903 | 609,839
Other debtors | 96,730 | 40,932
| --------- | ---------
| 832,633 | 650,771
| --------- | ---------

8. Creditors: Amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 422,486 | 74,585
Trade creditors | 463,079 | 579,182
Social security and other taxes | 202,457 | 168,938
Other creditors | 418,604 | 336,225
| ----------- | -----------
| 1,506,626 | 1,158,930
| ----------- | -----------

Included within bank loans is an amount of £nil (2024: £52,500) which is secured by the company. Included within other creditors is an amount of £157,534 (2024: £134,736) which is secured by the company.
9. Creditors: Amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 164,411 | 183,318
Other creditors | 187,663 | 274,291
| --------- | ---------
| 352,074 | 457,609
| --------- | ---------

Included within bank loans is an amount of £164,411 (2024: £183,318) which is secured by the company. Included within other creditors is an amount of £187,336 (2024: £274,291) which is secured by the company. Included within creditors amounts falling due after one year is an amount of £55,942 (2024: £79,925) in respect of liabilities repayable by instalments which fall due for payment after more than five years from the reporting date. The loan interest is charged at 5.6% is due to mature on 04/03/2032.
10. Directors' advances, credits and guarantees
Included in other debtors is an amount due from the directors of £40,855 (2024: £nil). The maximum amount due in the year was £89,253 and interest of £1,315 was charged.