Company Registration No. 07812375 (England and Wales)
Sigma Electrical Export UK Ltd
Unaudited accounts
for the year ended 31 December 2025
Sigma Electrical Export UK Ltd
Unaudited accounts
Contents
Sigma Electrical Export UK Ltd
Company Information
for the year ended 31 December 2025
Directors
Asset Ramazanov
Michael Brown
Company Number
07812375 (England and Wales)
Registered Office
P K F Smith Cooper Ltd
Prospect House, 1 Prospect Pl
Millennium Way, Pride Park
Derby
Derbyshire
DE24 8HG
England
Accountants
Granite Accountants (Aberdeen) Limited
2 Queens Road
Aberdeen
AB15 4ZT
Sigma Electrical Export UK Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
3,349
2,140
Inventories
588,687
10,000
Cash at bank and in hand
369,232
60,498
Creditors: amounts falling due within one year
(1,338,893)
(168,429)
Net current assets
286,396
175,333
Net assets
289,745
177,473
Called up share capital
1,000
1,000
Share premium
332,650
332,650
Profit and loss account
(43,905)
(156,177)
Shareholders' funds
289,745
177,473
For the year ending 31 December 2025 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 11 June 2026 and were signed on its behalf by
Michael Brown
Director
Company Registration No. 07812375
Sigma Electrical Export UK Ltd
Notes to the Accounts
for the year ended 31 December 2025
Sigma Electrical Export UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 07812375. The registered office is P K F Smith Cooper Ltd, Prospect House, 1 Prospect Pl, Millennium Way, Pride Park, Derby, Derbyshire, DE24 8HG, England.
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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.
Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shows net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
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:
Fixtures & fittings
20% straight line
Computer equipment
20% straight line
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Inventories held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Sigma Electrical Export UK Ltd
Notes to the Accounts
for the year ended 31 December 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Monetary 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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
5,149
3,583
8,732
At 31 December 2025
6,893
3,744
10,637
At 1 January 2025
3,413
3,179
6,592
Charge for the year
263
433
696
At 31 December 2025
3,676
3,612
7,288
At 31 December 2025
3,217
132
3,349
At 31 December 2024
1,736
404
2,140
Amounts falling due within one year
Trade debtors
295,858
141,721
Amounts due from group undertakings etc.
61,283
61,214
Accrued income and prepayments
19,568
12,739
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,324,419
165,841
Taxes and social security
6,225
1,523
Other creditors
7,349
1,065
Sigma Electrical Export UK Ltd
Notes to the Accounts
for the year ended 31 December 2025
7
Operating lease commitments
2025
2024
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
25,000
25,000
Later than one year and not later than five years
18,750
43,750
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Average number of employees
During the year the average number of employees was 4 (2024: 2).