Company Registration No. SC441626 (Scotland)
Sigmoid Consultants International Limited
Unaudited accounts
for the year ended 31 March 2026
Sigmoid Consultants International Limited
Unaudited accounts
Contents
Sigmoid Consultants International Limited
Company Information
for the year ended 31 March 2026
Directors
Sheila Jane Whyte
Gavin Whyte
Company Number
SC441626 (Scotland)
Registered Office
Orchard Cottage Old Greenock Road
Inchinnan
Renfrew
PA4 9ND
Scotland
Accountants
Clarity Accounting (Scotland) Ltd
234 West George Street
Glasgow
G2 4QY
Sigmoid Consultants International Limited
Statement of financial position
as at 31 March 2026
Tangible assets
142,735
86,362
Cash at bank and in hand
289,070
248,925
Creditors: amounts falling due within one year
(132,049)
(220,271)
Net current assets
159,121
90,118
Total assets less current liabilities
310,189
176,480
Creditors: amounts falling due after more than one year
(121,553)
(83,076)
Provisions for liabilities
Deferred tax
(5,538)
(5,538)
Called up share capital
100
100
Profit and loss account
182,998
87,766
Shareholders' funds
183,098
87,866
For the year ending 31 March 2026 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 2 June 2026 and were signed on its behalf by
Gavin Whyte
Director
Company Registration No. SC441626
Sigmoid Consultants International Limited
Notes to the Accounts
for the year ended 31 March 2026
Sigmoid Consultants International Limited is a private company, limited by shares, registered in Scotland, registration number SC441626. The registered office is Orchard Cottage Old Greenock Road, Inchinnan, Renfrew, PA4 9ND, Scotland.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
47,937
72,270
1,358
121,565
Additions
4,875
89,600
1,403
95,878
Disposals
(22,771)
-
-
(22,771)
At 31 March 2026
30,041
161,870
2,761
194,672
At 1 April 2025
22,347
12,217
639
35,203
Charge for the year
6,171
17,965
740
24,876
On disposals
(8,142)
-
-
(8,142)
At 31 March 2026
20,376
30,182
1,379
51,937
At 31 March 2026
9,665
131,688
1,382
142,735
At 31 March 2025
25,590
60,053
719
86,362
Sigmoid Consultants International Limited
Notes to the Accounts
for the year ended 31 March 2026
5
Investments
Other investments
Valuation at 1 April 2025
-
Valuation at 31 March 2026
8,333
Amounts falling due within one year
Trade debtors
2,100
61,464
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
3,355
3,273
Obligations under finance leases and hire purchase contracts
19,815
6,538
Taxes and social security
41,536
45,425
Loans from directors
33,826
30,375
Deferred income
31,588
107,400
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
108,555
66,723
9
Average number of employees
During the year the average number of employees was 3 (2025: 3).