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Registered number: 12022744 SIGMA4UK LTD Financial statements Information for filing with the registrar For the Year Ended 31 December 2025
SIGMA4UK LTD Registered number: 12022744 Statement of financial position As at 31 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 230,252 |  | 220,680 |
Debtors: amounts falling due within one year | 5 | 12,478 |  | 14,090 |
Cash at bank and in hand | 6 | 322,919 |  | 364,511 |
|  | 565,649 |  | 599,281 |
Creditors: amounts falling due within one year | 7 | (96,004) |  | (69,729) |
Net current assets |  |  | 469,645 |  | 529,552
Total assets less current liabilities |  |  | 469,645 |  | 529,552
Net assets |  |  | 469,645 |  | 529,552
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 60,000 |  | 60,000
Profit and loss account | 9 |  | 409,645 |  | 469,552
|  |  | 469,645 |  | 529,552
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 June 2026.
Massimiliano Cesaroni
Director
The notes on pages 3 to 7 form part of these financial statements. Page 1
SIGMA4UK LTD Statement of changes in equity For the Year Ended 31 December 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 60,000 | 443,671 | 503,671
Comprehensive income for the year |  |  |
Profit for the year | - | 145,881 | 145,881
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 145,881 | 145,881
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (120,000) | (120,000)
Total transactions with owners | - | (120,000) | (120,000)
At 1 January 2025 | 60,000 | 469,552 | 529,552
Comprehensive income for the year |  |  |
Profit for the year | - | 180,098 | 180,098
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 180,098 | 180,098
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (240,005) | (240,005)
Total transactions with owners | - | (240,005) | (240,005)
At 31 December 2025 | 60,000 | 409,645 | 469,645
| The notes on pages 3 to 7 form part of these financial statements.
Page 2
SIGMA4UK LTD Notes to the financial statements For the Year Ended 31 December 2025
1. | General information
Sigma4UK Ltd is a private company, limited by shares, incorporated in England & Wales with registration number 12022744. The registered office is 2nd Floor 33 Newman Street, London, England, W1T 1PY. Principal activities of the Company during the year under review was that of repair of machinery, and electrical equipment and wholesale of electronic & telecommunication equipments and parts. The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound (£). 2.Accounting policies
| 2.1 | Basis of preparation of 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 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
SIGMA4UK LTD Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
SIGMA4UK LTD Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
In preparing the financial statements, management are required to make estimates and judgments which may materially affect reported income, expenses, assets, liabilities or disclosure of contingent assets and liabilities, and the valuation of investment properties, which were based on open market transactions. The estimates and assumptions are reviewed on an on-going basis and are based on historical experience and other factors that are considered to be relevant. Revision to accounting estimates are recognised in the period in which the estimate is revised.
4. | Employees
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 182,342 | 198,589
| Social security costs | 15,005 | 15,618
| Cost of defined contribution scheme | 4,428 | 4,770
|  | 201,775 | 218,977
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
Page 5
SIGMA4UK LTD Notes to the financial statements For the Year Ended 31 December 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,250 | 1,684
| Other debtors | 5,848 | 6,888
| Prepayments and accrued income | 5,380 | 5,518
|  | 12,478 | 14,090
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 322,919 | 364,511
|  | 322,919 | 364,511
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 20,685 | 6,607
| Corporation tax | 59,981 | 47,622
| Other taxation and social security | 8,073 | 7,183
| Other creditors | - | 939
| Accruals and deferred income | 7,265 | 7,378
|  | 96,004 | 69,729
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security |  |
| PAYE/NI control | 8,073 | 7,183
|  | 8,073 | 7,183
Page 6
SIGMA4UK LTD Notes to the financial statements For the Year Ended 31 December 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 60,000 (2024 - 60,000) Ordinary shares of £1.00 each | 60,000 | 60,000
9. | Reserves
Profit and loss account Profit and loss account represents accumulated retained earnings and is a distributable reserve
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,428 (2024: £4,770) Contributions totaling £NIl (2024: £869) were payable to the fund at the reporting date and are included in creditors.
11. | Related party transactions
| The Company has taken advantage of the exemption available under FRS 102 for "Related Party Disclosures" not to disclose transactions with parent and wholly owned subsidiaries in the group which are eliminated on consolidation.
12. | Controlling party
The Company's immediate parent Company is Sigma S.p.A. a Company having registered office address at Via dell’industria, 19 – 63825 – Monterubbiano (FM) – Italy. The ultimate parent company is NHPS Srl, a Company registered in Italy with its registered office address at NHPS S.r.l. –VIA DELL’INDUSTRIA 19 MONTERUBBIANO (FM) ITALY CAP63825. The ultimate parent company prepares consolidated accounts and a copy can be obtained from its registered office address. In the opinion of the directors there is no ultimate controlling party.
13. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 4 June 2026 by Janak Raj Pokhrel (Senior statutory auditor) on behalf of Mantax Lynton.
Page 7