REGISTERED NUMBER: 06711615 (England and Wales)

MU SIGMA LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dhiraj Rajaram

Alokesh Das

REGISTERED OFFICE:

2 Churchill Court

58 Station Road

North Harrow

Middlesex

HA2 7SA

REGISTERED NUMBER:

06711615 (England and Wales)

INDEPENDENT AUDITORS:

KHI Albury Limited

Statutory Auditor

2nd Floor

1 Hobbs House Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

BANKERS:

Citibank, N.A.

CGC Centre

Canary Wharf

E14 5LB

ACCOUNTANTS:

Auctus Accountants Limited

2 Churchill Court

58 Station Road

North Harrow

HA2 7SA

FIXED ASSETS

Tangible assets

4

423

576

CURRENT ASSETS

Debtors

145,982

313,894

Cash at bank

306,394

144,319

452,376

458,213

CREDITORS

Amounts falling due within one year

66,898

132,263

NET CURRENT ASSETS

385,478

325,950

TOTAL ASSETS LESS CURRENT LIABILITIES

385,901

326,526

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

7

385,801

326,426

SHAREHOLDERS' FUNDS

385,901

326,526

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

Dhiraj Rajaram - Director

1.	STATUTORY INFORMATION

Mu Sigma Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

In preparing the financial statement, the company has applied certain exemptions as permitted by FRS 102.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the value of goods and services delivered during the period, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

Straight line over 3 years

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cashflow statement

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 prepare cashflow statement.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

7,127

Additions

529

At 31 December 2025

7,656

DEPRECIATION

At 1 January 2025

6,551

Charge for year

682

At 31 December 2025

7,233

NET BOOK VALUE

At 31 December 2025

423

At 31 December 2024

576

5.	SECURED DEBTS

Although there was no net direct indebtedness at the year end date, all assets and entities of Mu Sigma Limited are secured by way of a Debenture dated 24 October 2025 that contains a fixed and floating charge in favour of Madison Pacific Limited.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1.00

100

100

7.

RESERVES

Retained

earnings

£

At 1 January 2025

326,426

Profit for the year

59,375

At 31 December 2025

385,801

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kiran Patel BA BFP FCA (Senior Statutory Auditor)

for and on behalf of KHI Albury Limited

9.	RELATED PARTY DISCLOSURES

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 other members of the group.

10.	POST BALANCE SHEET EVENTS

No matters or circumstances have arisen since the year-end date that significantly affect, or are likely to affect the operations, results or state of affairs of the Company for the foreseeable future.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dhiraj Rajaram by virtue of his shareholdings in the ultimate holding company. Mu Sigma International Limited (a company registered in England) is the immediate holding company and Mu Sigma, Inc. (a company registered in USA) is the ultimate holding company.