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Company Registration No. 08145500 (England and Wales)
Sigma Property Co. Limited Unaudited accounts for the year ended 31 July 2025
Sigma Property Co. Limited Unaudited accounts Contents
Page
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Sigma Property Co. Limited Company Information for the year ended 31 July 2025
Directors
M Halama D Burney
Company Number
08145500 (England and Wales)
Registered Office
BURNEY COURT 113 MANOR ROAD CHIGWELL ESSEX IG7 5PS United Kingdom
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Sigma Property Co. Limited Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
25,926,082 
16,737,092 
Investments
2,254,937 
2,149,047 
28,181,019 
18,886,139 
Current assets
Debtors
3,319,017 
3,657,508 
Cash at bank and in hand
141,654 
405,018 
3,460,671 
4,062,526 
Creditors: amounts falling due within one year
(1,606,388)
(2,147,835)
Net current assets
1,854,283 
1,914,691 
Total assets less current liabilities
30,035,302 
20,800,830 
Creditors: amounts falling due after more than one year
(19,978,560)
(10,937,880)
Net assets
10,056,742 
9,862,950 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
4,600,264 
4,600,264 
Fair value reserve
2,254,837 
2,148,947 
Profit and loss account
3,201,639 
3,113,737 
Shareholders' funds
10,056,742 
9,862,950 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by
D Burney Director Company Registration No. 08145500
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Sigma Property Co. Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Sigma Property Co. Limited is a private company, limited by shares, registered in England and Wales, registration number 08145500. The registered office is BURNEY COURT, 113 MANOR ROAD, CHIGWELL, ESSEX, IG7 5PS, United Kingdom.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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:
Computer equipment
33% Straight Line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2024
1,981 
At 31 July 2025
1,981 
Depreciation
At 1 August 2024
1,981 
At 31 July 2025
1,981 
Net book value
At 31 July 2025
- 
5
Investment property
2025 
£ 
Fair value at 1 August 2024
16,737,092 
Additions
9,188,990 
At 31 July 2025
25,926,082 
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Sigma Property Co. Limited Notes to the Accounts for the year ended 31 July 2025
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 August 2024
2,149,047 
Fair value adjustments
105,890 
Valuation at 31 July 2025
2,254,937 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
341,876 
298,922 
Amounts due from group undertakings etc.
2,654,241 
3,060,780 
Accrued income and prepayments
- 
254,906 
Other debtors
322,900 
42,900 
3,319,017 
3,657,508 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
240,000 
188,000 
Other creditors
1,181,040 
- 
Accruals
185,348 
1,959,835 
1,606,388 
2,147,835 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
12,920,516 
6,681,965 
Amounts owed to group undertakings and other participating interests
1,641,997 
1,641,997 
Other creditors
4,201,619 
1,181,040 
Loans from directors
1,214,428 
1,432,878 
19,978,560 
10,937,880 
10
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
11
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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