| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 October 2025 |
| for |
| 3 SIGMA AYR LTD |
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 October 2025 |
| for |
| 3 SIGMA AYR LTD |
| 3 SIGMA AYR LTD (REGISTERED NUMBER: SC785362) |
| Contents of the Financial Statements |
| for the Year Ended 31 October 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| 3 SIGMA AYR LTD |
| Company Information |
| for the Year Ended 31 October 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| 12 Traill Drive |
| Montrose |
| Angus |
| DD10 8SW |
| 3 SIGMA AYR LTD (REGISTERED NUMBER: SC785362) |
| Balance Sheet |
| 31 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| 3 SIGMA AYR LTD (REGISTERED NUMBER: SC785362) |
| Balance Sheet - continued |
| 31 October 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| 3 SIGMA AYR LTD (REGISTERED NUMBER: SC785362) |
| Notes to the Financial Statements |
| for the Year Ended 31 October 2025 |
| 1. | STATUTORY INFORMATION |
| 3 Sigma Ayr Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 3 SIGMA AYR LTD (REGISTERED NUMBER: SC785362) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| Freehold | to | Plant and | and |
| property | property | machinery | fittings | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 November 2024 |
| Additions |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Charge for year |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other creditors |
| 3 SIGMA AYR LTD (REGISTERED NUMBER: SC785362) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 8. | RELATED PARTY DISCLOSURES |
| The company was under control of the four directors throughout the current period, I Henderson, PD Rooney, SJ Gallagher and DW McGroarty. |
| During the year the directors advanced the company net amounts totalling £46,625. As at 31 October 2025, inlcuded within other creditors, is a balance outstanding due to the directors of £43,986 (2024 - £2,639 owed to company). I Henderson £10,996, PD Rooney £10,997, SJ Gallagher £10,996 and DW McGroarty £10,996. No interest was charged on the funds advanced to the company. This is in line with HMRC guidelines. |
| As at 31 October 2025 included within other creditors is a balance outstanding of £120,000 (2024 - £120,000). The breakdown is as follows; Gallagher Oilfield Services Limited, a company owned and controlled by the director SJ Gallagher, £30,000. This is repayable on demand. |
| Peter Rooney Limited, a company owned and controlled by the director, PD Rooney, £30,000. This is repayable on demand. |
| The SSAS Pension of Derek McGroarty, the pension fund belonging to the director, DW McGroarty, £30,000. It has been agreed that appropriate returns will be made from future market rent. |
| Henderson-Maume SSAS of Ian Henderson, the pension fund belonging to the director, I Henderson, £30,000. It has been agreed that appropriate returns will be made from future market rent. |
| During the year a first charge secured loan was provided to the company from a group of trustees acting on behalf of various pension funds. The total amount loaned during the period was £120,000. As at 31 October 2025 included within other creditors repayable after more than one year is a balance of £493,000 (2024 - £373,000). This outstanding balance can be split between the pension funds as follows:- |
| PK Wealth SSAS £70,000 |
| McGuigan Duffy Pension Trust £60,000 |
| Spyca Ltd SSAS £50,000 |
| Barracks SSAS £100,000 |
| Ceri James SSAS £25,000 |
| Nicola Steele Pension Fund £30,000 |
| Aptus Property Pension Scheme £38,000 |
| CAAM157320 SSAS £80,000 |
| Lynn M Wilson SSAS £20,000 |
| Kevin P Cadwallader SSAS £20,000 |