REGISTERED NUMBER: SC788546 (Scotland)

Financial Statements for the Year Ended 30 November 2025

for

3 SIGMA COATBRIDGE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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

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