Sigma Lending Finance 1 Ltd
Registered number: | 14829651
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 3 |  | 2,384,786 |  |  | 607,290
Cash at bank and in hand |  |  | 78,837 |  |  | 110,624
|  |  | 2,463,623 |  |  | 717,914
Creditors: amounts falling due within one year | 4 |  | (25,344) |  |  | (3,978)
Net current assets |  |  |  | 2,438,279 |  |  | 713,936
Total assets less current liabilities |  |  |  | 2,438,279 |  |  | 713,936
Creditors: amounts falling due after more than one year | 5 |  |  | (2,350,625) |  |  | (680,000)
Net assets |  |  |  | 87,654 |  |  | 33,936
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 87,653 |  |  | 33,935
Shareholder's funds |  |  |  | 87,654 |  |  | 33,936
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
G Assi
Director
Approved by the board on 8 January 2026

Sigma Lending Finance 1 Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover represents fees earned on short term loans to customers. Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of each contract. The company accrues contractual fees over the term of the contract.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 2,384,786 |  | 607,289
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | - |  | 1
|  |  |  |  |  | 2,384,786 |  | 607,290
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 5,367 |  | -
| Other creditors | 19,977 |  | 3,978
|  |  |  |  |  | 25,344 |  | 3,978
5 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | 2,350,625 |  | 680,000
|  |  |  |  |  | 2,350,625 |  | 680,000
6 | Parent Company
| The company is under the control of Sigma Lending Ltd, its parent company, a company registered in England and Wales. Its registered office is 130/132 Buckingham Palace Road, London, England, SW1W 9SA.
7 | Related party transactions
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
8 | Other information
| Sigma Lending Finance 1 Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 130/132 Buckingham Palace Road
| London
| SW1W 9SA

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