Sigrist Rail Electification Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12228266 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2026

for

Sigrist Rail Electrification Services

Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

M I Sigrist

Mrs S J Sigrist

SECRETARY:

M I Sigrist

REGISTERED OFFICE:

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

BUSINESS ADDRESS:

6 Dickins Way

Horsham

West Sussex

RH13 6BQ

REGISTERED NUMBER:

12228266 (England and Wales)

ACCOUNTANTS:

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

FIXED ASSETS

Tangible assets

4

214

416

CURRENT ASSETS

Debtors

5

3,047

5,775

Cash at bank

83,806

112,134

86,853

117,909

CREDITORS

Amounts falling due within one year

6

8,986

18,113

NET CURRENT ASSETS

77,867

99,796

TOTAL ASSETS LESS CURRENT
LIABILITIES

78,081

100,212

CAPITAL & RESERVES

Called up share capital

7

100

Retained earnings

8

77,981

100,112

SHAREHOLDERS' FUNDS

78,081

100,212

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2026 and were signed on its behalf by:

M I Sigrist - Director

1.	STATUTORY INFORMATION

Sigrist Rail Electrification Services Ltd is a private company, limited by shares , registered in England and Wales. 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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings

-

15% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Computer

& fittings

equipment

Totals

£

COST

At 1 October 2025

538

1,828

2,366

Additions

199

-

199

At 30 September 2026

737

1,828

2,565

DEPRECIATION

At 1 October 2025

432

1,518

1,950

Charge for year

92

309

401

At 30 September 2026

524

1,827

2,351

NET BOOK VALUE

At 30 September 2026

213

1

214

At 30 September 2025

106

310

416

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

788

5,775

Other debtors

2,259

-

3,047

5,775

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Corporation tax

-

7,184

Directors' current accounts

6,586

8,589

Accrued expenses

2,400

2,340

8,986

18,113

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

50

Ordinary type A

£1

50

Ordinary type B

£1

50

100

8.

RESERVES

Retained

earnings

£

At 1 October 2025

100,112

Deficit for the year

(11,631

)

Dividends

(10,500

)

At 30 September 2026

77,981

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sigrist Rail Electrification Services Ltd for the year ended 30 September 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Sigrist Rail Electrification Services Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sigrist Rail Electrification Services Ltd and state those matters that we have agreed to state to the Board of Directors of Sigrist Rail Electrification Services Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sigrist Rail Electrification Services Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sigrist Rail Electrification Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Sigrist Rail Electrification Services Ltd. You consider that Sigrist Rail Electrification Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sigrist Rail Electrification Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

3 November 2026