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REGISTERED NUMBER: SC788546 (Scotland)

Financial Statements for the Year Ended 30 November 2025

for

3 SIGMA COATBRIDGE LTD

| 3 SIGMA COATBRIDGE LTD (REGISTERED NUMBER: SC788546) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| 3 SIGMA COATBRIDGE LTD |

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | S J Gallagher

| I Henderson

| D W McGroarty

| P D Rooney

| REGISTERED OFFICE: | 2 Barrow Drive

| East Kilbride

| Glasgow

| Lanarkishire

| G75 7AB

| REGISTERED NUMBER: | SC788546 (Scotland)

| ACCOUNTANTS: | Account Tax Ltd

| Chartered Certified Accountants

| 12 Traill Drive

| Montrose

| Angus

| DD10 8SW

| 3 SIGMA COATBRIDGE LTD (REGISTERED NUMBER: SC788546) |

Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 326,404 |  | 326,872 |  |

CURRENT ASSETS

Debtors | 5 | 69,281 |  | 61,738 |  |

Cash at bank | 88,823 |  | 9,907 |  |

158,104 |  | 71,645 |  |

CREDITORS

Amounts falling due within one year | 6 | 153,896 |  | 155,292 |  |

NET CURRENT ASSETS/(LIABILITIES) | 4,208 |  | (83,647 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 330,612 |  | 243,225 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 445,000 |  | 270,000 |  |

NET LIABILITIES | (114,388 | ) | (26,775 | ) |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | (114,392 | ) | (26,779 | ) |

(114,388 | ) | (26,775 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

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 COATBRIDGE LTD (REGISTERED NUMBER: SC788546) |

Balance Sheet - continued

30 November 2025

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

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

P D Rooney - Director

| 3 SIGMA COATBRIDGE LTD (REGISTERED NUMBER: SC788546) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| 3 Sigma Coatbridge Ltd is a private company, limited by shares , registered in Scotland. 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.

| 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 | - | 25% on reducing balance

| 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 4 (2024 - 4 ) .

| 3 SIGMA COATBRIDGE LTD (REGISTERED NUMBER: SC788546) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and |

| property |  | property |  | machinery |  | Totals

£ | £ | £ | £ |

| COST

| At 1 December 2024 | 209,570 |  | 83,183 |  | 45,492 |  | 338,245 |  |

| Additions | - |  | 8,062 |  | - |  | 8,062 |  |

| At 30 November 2025 | 209,570 |  | 91,245 |  | 45,492 |  | 346,307 |  |

| DEPRECIATION

| At 1 December 2024 | - |  | - |  | 11,373 |  | 11,373 |  |

| Charge for year | - |  | - |  | 8,530 |  | 8,530 |  |

| At 30 November 2025 | - |  | - |  | 19,903 |  | 19,903 |  |

| NET BOOK VALUE

| At 30 November 2025 | 209,570 |  | 91,245 |  | 25,589 |  | 326,404 |  |

| At 30 November 2024 | 209,570 |  | 83,183 |  | 34,119 |  | 326,872 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 69,281 |  | 61,738 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 153,896 |  | 155,292 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 445,000 |  | 270,000 |  |

| 3 SIGMA COATBRIDGE LTD (REGISTERED NUMBER: SC788546) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 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 £32,250. As at 30 November 2025, included within other creditors, is a balance outstanding due to the directors of £15,100 (2024 - £17,150 owed to the company). Henderson £3,774, PD Rooney £3,775, SJ Gallagher £3,777 and DW McGroarty £3,774. No interest was charged on the funds advanced to the company. This is in line with HMRC guidelines.

| During the year funds were injected into the company totalling £7,681 from related parties. As at 30 November 2025 included within other creditors are the following outstanding balances:-

| 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. 3 Sigma Financial Solutions Ltd, a company owned and controlled by the directors, £2,431. Hauss Ayr Ltd, a company owned and controlled by the directors, £5,250.

| 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 year was £175,000. As at 30 November 2025 included within other creditors repayable after more than one year is a balance of £445,000 (2024 - £270,000). This outstanding balance can be split between the pension funds as follows:-

| The Sunshine property pension scheme £60,000

| Spyca Limited SSAS £50,000

| Aptus property pension scheme £10,000

| McGuigan Duffy Pension Trust £20,000

| Barracks SSAS £100,000

| Adobie Family SSAS £30,000

| Bluesky CAAM SSAS £120,000

| Ceri James SSAS £25,000

| Lynn M Wilson SSAS £30,000