31 March 2024 false No description of principal activity Taxfiler 2024.6 05090103business:PrivateLimitedCompanyLtd2024-03-312025-03-30 050901032024-03-30 050901032024-03-312025-03-30 05090103business:AuditExempt-NoAccountantsReport2024-03-312025-03-30 05090103business:FilletedAccounts2024-03-312025-03-30 050901032025-03-30 05090103business:Director12024-03-312025-03-30 05090103business:RegisteredOffice2024-03-312025-03-30 050901032024-03-30 05090103core:WithinOneYear2025-03-30 05090103core:WithinOneYear2024-03-30 05090103core:AfterOneYear2025-03-30 05090103core:AfterOneYear2024-03-30 05090103core:ShareCapitalcore:PreviouslyStatedAmount2025-03-30 05090103core:ShareCapitalcore:PreviouslyStatedAmount2024-03-30 05090103core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-30 05090103core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-30 05090103core:PreviouslyStatedAmount2025-03-30 05090103core:PreviouslyStatedAmount2024-03-30 05090103business:SmallEntities2024-03-312025-03-30 05090103countries:EnglandWales2024-03-312025-03-30 05090103core:PlantMachinery2024-03-312025-03-30 05090103core:MotorVehicles2024-03-312025-03-30 05090103core:FurnitureFittings2024-03-312025-03-30 05090103core:LandBuildings2024-03-30 05090103core:PlantMachinery2024-03-30 05090103core:MotorVehicles2024-03-30 05090103core:FurnitureFittings2024-03-30 05090103core:LandBuildings2025-03-30 05090103core:PlantMachinery2025-03-30 05090103core:MotorVehicles2025-03-30 05090103core:FurnitureFittings2025-03-30 05090103core:LandBuildings2024-03-312025-03-30 050901032023-03-312024-03-30 iso4217:GBP xbrli:pure
Company Registration No. 05090103 (England and Wales)
SIGMA AUTOMOTIVE LTD Unaudited accounts for the year ended 30 March 2025
SIGMA AUTOMOTIVE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
SIGMA AUTOMOTIVE LTD Company Information for the year ended 30 March 2025
Director
Benjamin Nicholas Barnard
Company Number
05090103 (England and Wales)
Registered Office
THE OLD YARD OLD BUCKENHAM ATTLEBOROUGH NORFOLK NR17 1SS ENGLAND
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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SIGMA AUTOMOTIVE LTD Statement of financial position as at 30 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
244,263 
247,253 
Current assets
Debtors
5
4,343 
4,343 
Cash at bank and in hand
192 
1,472 
4,535 
5,815 
Creditors: amounts falling due within one year
6
(145,631)
(148,599)
Net current liabilities
(141,096)
(142,784)
Total assets less current liabilities
103,167 
104,469 
Creditors: amounts falling due after more than one year
7
(144,713)
(145,419)
Provisions for liabilities
Deferred tax
(1,604)
(1,604)
Net liabilities
(43,150)
(42,554)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(43,250)
(42,654)
Shareholders' funds
(43,150)
(42,554)
For the year ending 30 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 April 2026 and were signed on its behalf by
Benjamin Nicholas Barnard Director Company Registration No. 05090103
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SIGMA AUTOMOTIVE LTD Notes to the Accounts for the year ended 30 March 2025
1
Statutory information
SIGMA AUTOMOTIVE LTD is a private company, limited by shares, registered in England and Wales, registration number 05090103. The registered office is THE OLD YARD, OLD BUCKENHAM, ATTLEBOROUGH, NORFOLK, NR17 1SS, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15%
straight
line
Motor vehicles
20%
straight
line
Fixtures & fittings
15%
straight
line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 31 March 2024
238,811 
32,891 
42,901 
440 
315,043 
At 30 March 2025
238,811 
32,891 
42,901 
440 
315,043 
Depreciation
At 31 March 2024
- 
32,891 
34,459 
440 
67,790 
Charge for the year
- 
- 
2,990 
- 
2,990 
At 30 March 2025
- 
32,891 
37,449 
440 
70,780 
Net book value
At 30 March 2025
238,811 
- 
5,452 
- 
244,263 
At 30 March 2024
238,811 
- 
8,442 
- 
247,253 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,343 
4,343 
- 5 -
SIGMA AUTOMOTIVE LTD Notes to the Accounts for the year ended 30 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
21,145 
21,145 
Trade creditors
2,017 
2,017 
Taxes and social security
15,962 
15,771 
Other creditors
34,112 
34,112 
Loans from directors
72,036 
73,874 
Accruals
359 
1,680 
145,631 
148,599 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
144,713 
145,419 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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