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Registered number: 07976470 SIG BUILDING SYSTEMS LIMITED UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
SIG BUILDING SYSTEMS LIMITED COMPANY INFORMATION
Directors | Ian Ashton
| Andrew Watkins
Registered number | 07976470
Registered office | Adsetts House
| 16 Europa View
| Sheffield Business Park
| Sheffield
| S9 1XH
Bankers | National Westminster Bank plc
| 135 Bishopsgate
| London
| EC2M 3UR
Solicitors | Pinsent Masons
| 1 Park Row
| Leeds
| LS1 2AL
SIG BUILDING SYSTEMS LIMITED CONTENTS
| Page
Directors' Report | 1
Profit and Loss Account | 2
Balance Sheet | 3
Statement of Changes in Equity | 4
Notes to the Financial statements | 5 - 8
SIG BUILDING SYSTEMS LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Directors present their report and the Financial statements for the year ended 31 December 2025.
Directors' responsibilities statement
The Directors are responsible for preparing the Directors' Report and the Financial statements in accordance with applicable law and regulations. Company law requires the Directors to prepare Financial statements for each financial year. Under that law the Directors have elected to prepare the Financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 101 ‘Reduced Disclosure Framework’. Under company law the Directors must not approve the Financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these Financial statements, the Directors are required to: ∙select suitable accounting policies and then apply them consistently; ∙make judgements and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; ∙prepare the Financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. These accounts have been prepared in accordance with the provisions applicable to companies which would be entitled to the small companies' regime but for being a member of an ineligible group. The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the Financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Principal activity
The company did not trade in the year and is dormant.
Directors
The Directors who served during the year and subsequently were:
Ian Ashton Andrew Watkins
This report was approved by the Board on 18 May 2026 and signed on its behalf.
Andrew Watkins Director
Page 1
SIG BUILDING SYSTEMS LIMITED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025
The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.
Page 2
SIG BUILDING SYSTEMS LIMITED REGISTERED NUMBER: 07976470 BALANCE SHEET AS AT 31 DECEMBER 2025
| 2025 | 2024
Note | £000 | £000
Fixed assets |  |  |
Creditors: amounts falling due within one year | 3 | (23,339) | (23,339)
Net current liabilities |  | (23,339) | (23,339)
Net liabilities |  | (23,339) | (23,339)
Capital and reserves |  |  |
Called up share capital | 4 | 2 | 2
Profit and loss account |  | (23,341) | (23,341)
|  | (23,339) | (23,339)
The members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Company was entitled to exemption from audit under section 480 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of Financial statements. The Company was entitled to exemption from preparing a strategic report, in accordance with 414B Companies Act 2006. These accounts have been prepared in accordance with the provisions applicable to companies which would be entitled to the small companies' regime but for being a member of an ineligible group. The Financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 May 2026.
Andrew Watkins
Director
The notes on pages 5 to 8 form part of these Financial statements. Page 3
SIG BUILDING SYSTEMS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £000 | £000 | £000
At 1 January 2024 | 2 | (23,341) | (23,339)
At 1 January 2025 | 2 | (23,341) | (23,339)
At 31 December 2025 | 2 | (23,341) | (23,339)
| The notes on pages 5 to 8 form part of these financial statements.
Page 4
SIG BUILDING SYSTEMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies
|  | Basis of preparation of Financial statements
The Company is a private company and is incorporated and domiciled in the UK. The address of the registered office is Adsetts House, 16 Europa View, Sheffield Business Park, Sheffield, South Yorkshire, S9 1XH. The Financial Statements are presented in pounds sterling, the Company's functional currency. The Company is a indirectly wholly owned subsidiary undertaking of SIG plc, a company registered in England and Wales, which prepares Consolidated financial statements. The Financial Statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 101 'Reduced Disclosure Framework' and the Companies Act 2006. FRS 101 sets out a reduced disclosure framework for a qualifying entity that would otherwise apply the recognition, measurement and disclosure requirements of UK adopted international accounting standards. The Company is a qualifying entity for the purposes of FRS 101. Note 6 details the Company’s ultimate parent and from where its consolidated financial statements, prepared in accordance with UK adopted international accounting standards, can be obtained.
|  | Financial Reporting Standard 101 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions under FRS 101: ∙the requirements of IFRS 7 Financial Instruments: Disclosures ∙the requirements of paragraphs 91-99 of IFRS 13 Fair Value Measurement ∙the requirements of the second sentence of paragraph 110 and paragraphs 113(a), 114, 115, 118, 119(a) to (c), 120 to 127 and 129 of IFRS 15 Revenue from Contracts with Customers ∙the requirement in paragraph 38 of IAS 1 'Presentation of Financial Statements' to present comparative information in respect of: - paragraph 79(a)(iv) of IAS 1; - paragraph 73(e) of IAS 16 Property, Plant and Equipment; - paragraph 118(e) of IAS 38 Intangible Assets; ∙the requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134-136 of IAS 1 Presentation of Financial Statements ∙the requirements of IAS 7 Statement of Cash Flows ∙the requirements of paragraphs 30 and 31 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors ∙the requirements of paragraph 17 and 18A of IAS 24 Related Party Disclosures ∙the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member Page 5
SIG BUILDING SYSTEMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies (continued)
|  | Operating profit/(loss)
Operating profit/(loss) is stated after charging distribution, selling and marketing costs and administrative expenses but before finance income and finance costs.
|  | Exceptional items
Exceptional items are disclosed separately in the Financial Statements where it is necessary to do so to provide further understanding of the financial performance of the Company. They are items that are material either because of their size or their nature, and either they do not form part of the trading activities of the Company or their separate presentation enhances understanding of the financial performance of the Company.
|  | Investments
Fixed asset investments are stated at cost less provision for impairment.
|  | Financial instruments
The Company recognises financial instruments when it becomes a party to the contractual arrangements of the instrument. Financial instruments are de-recognised when they are discharged or when the contractual terms expire. The Company's accounting policies in respect of financial instruments transactions are explained below: Financial assets and financial liabilities are initially measured at fair value. Financial assets All recognised financial assets are subsequently measured in their entirety at either fair value or amortised cost, depending on the classification of the financial assets. The classification at initial recognition depends on the financial asset’s contractual cash flow characteristics and the Companies business model for managing them. Financial assets are subsequently measured at amortised cost where they are financial assets held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and selling the financial assets, and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Amortised cost is calculated using the effective interest method and represents the amount measured at initial recognition less repayments of principal plus the cumulative amortisation using the effective interest method of any difference between the initial amount and the maturity amount, adjusted for any loss allowance. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired. The Company's financial assets are all measured at amortised cost. The Company’s financial assets include amounts due from fellow subsidiary undertakings and cash and cash equivalents. Page 6
SIG BUILDING SYSTEMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies (continued)
|  | Financial instruments (continued)
Impairment of financial assets The Company recognises an allowance for expected credit losses (ECLs) for all debt instruments held at amortised cost. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Company expects to receive, discounted at an approximation of the original effective interest rate. For trade receivables, the Company applies the standard’s simplified approach and calculates ECLs based on lifetime expected credit losses. The Company has established a provision matrix that is based on the Company’s historical credit loss experience, adjusted for forward looking factors specific to the debtors and economic environment. For amounts due from fellow subsidiary undertakings, the impairment methodology applied depends on the ability to repay amounts repayable on demand and whether there has been any significant change in credit risk. The amount of expected credit losses is updated at each reporting date to reflect any changes. Financial liabilities Fair value through profit or loss Financial liabilities are classified as at fair value through profit or loss, when the financial liability is held for trading, or is designated as at fair value through profit or loss. This designation may be made if such designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise, or the financial liability forms part of a group of financial instruments which is managed and its performance is evaluated on a fair value basis, or the financial liability forms part of a contract containing one or more embedded derivatives, and IFRS 9 permits the entire combined contract to be designated as at fair value through profit or loss. Any gains or losses arising on changes in fair value are recognised in profit or loss to the extent that they are not part of a designated hedging relationship. At amortised cost Financial liabilities which are neither contingent consideration of an acquirer in a business combination, held for trading, nor designated as at fair value through profit or loss are subsequently measured at amortised cost using the effective interest method. This is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or where appropriate a shorter period, to the amortised cost of a financial liability.
2. | Critical accounting judgements and key sources of estimation uncertainty
In the application of the Company’s accounting policies, which are described above, the Directors are required to make judgements (other than those including estimates) that have a significant impact on the amounts recognised and to make estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the change takes place if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The Directors consider that there are no critical judgements in applying the Company's accounting policies and no other key sources of estimation uncertainty at the balance sheet date which may have a significant risk of causing a material adjustment to the carrying value of assets and liabilities recognised by the Company within the next financial year. Page 7
SIG BUILDING SYSTEMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Amounts owed to fellow group undertakings | 21,898 | 21,898
| Amounts owed to ultimate parent company | 1,441 | 1,441
|  | 23,339 | 23,339
| Amounts owed to fellow group undertakings and the ultimate parent company are repayable on demand, have a nil interest rate and are measured at amortised cost.
4. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,960 (2024 - 1,960) Ordinary shares of £1.00 each | 1,960 | 1,960
5. | Controlling party
The Company's immediate parent undertaking is SIG Trading Limited, a Company registered in England and Wales. The Company's ultimate parent undertaking and ultimate controlling party is SIG plc, which is also registered in England and Wales. The only Group in which the Financial statements of the Company are consolidated is that headed by SIG plc. The Consolidated financial statements are available to the public and may be obtained from the Company Secretary of SIG plc at Adsetts House, 16 Europa View, Sheffield Business Park, Sheffield, S9 1XH, or via the Financial statement website www.sigplc.com. As a subsidiary company of SIG plc, the Company has taken advantage of the exception in IAS 24 Related Party Disclosures not to disclose transactions with other wholly owned members of the Group headed by SIG plc.
Page 8