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Registration number: 14242051

Sigma Semiconductor Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 July 2025

Sigma Semiconductor Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 4
Notes to the Unaudited Financial Statements | 3

Sigma Semiconductor Ltd

Company Information

Directors | Dr A A Sharratt Mrs HE Sharratt

Registered office | Suite A4 Skylon Court Rotherwas Hereford HR2 6JS

Accountants | Boon and Worth Limited Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

Sigma Semiconductor Ltd

(Registration number: 14242051)
Balance Sheet as at 31 July 2025

| 2025 £ | 2024 £
Fixed assets | 1,568 | 2,622
Current assets | 59,530 | 37,766
Creditors: Amounts falling due within one year | (41,713) | (25,920)
Net current assets | 17,817 | 11,846
Total assets less current liabilities | 19,385 | 14,468
Accruals and deferred income | (5,990) | (5,990)
| 13,395 | 8,478
Capital and reserves | 13,395 | 8,478

Sigma Semiconductor Ltd

(Registration number: 14242051)
Balance Sheet as at 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
Suite A4 Skylon Court
Rotherwas
Hereford
HR2 6JS
United Kingdom

These financial statements were authorised for issue by the Board on 5 January 2026.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

3 | Related party transactions

Transactions with directors

2025 | At 1 August 2024 £ | Repayments by director £ | At 31 July 2025 £
Dr A A Sharratt
Directors' loan account | (25,450) | (14,862) | (40,312)
| - | - | -
| (25,450) | (14,862) | (40,312)

2024 | At 1 August 2023 £ | Advances to director £ | Repayments by director £ | At 31 July 2024 £
Dr A A Sharratt
Directors' loan account | (38,311) | 129,590 | (116,729) | (25,450)
| - | - | - | -
| (38,311) | 129,590 | (116,729) | (25,450)

Sigma Semiconductor Ltd

(Registration number: 14242051)
Balance Sheet as at 31 July 2025

For the financial year ending 31 July 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved and authorised by the Board on 5 January 2026 and signed on its behalf by:

......................................... Dr A A Sharratt Director | ......................................... Mrs HE Sharratt Director |