SIGMA 3 (KITCHENS) LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Azets Audit Services

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Significant events

• “The Company was not immune to general market downturns around the turn of the calendar year 2024 and during the summer months with uncertainty surrounding the General Election and interest rate policy. All factors combined resulted in lower consumer demand for traditional larger purchases.”
• “the Company also incurred a number of costs relating to the establishment of the new factory in Bridgend which were treated as revenue expenditure whilst not yet operational.”
• “The Company continued to invest in the redevelopment of the new factory, with machinery and infrastructure improvements totalling c.£5m. The investment in the Bridgend facility will significantly increase capacity and was brought into operation in January 2025, enabling the business to facilitate its future expansion plans.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -8.3%

  £30,921,572 → £28,343,907

  lowest in 3 filed years

• Cash

  -23.5%

  £5,284,660 → £4,044,591

  lowest in 4 filed years

• Net assets

  +2.5%

  £10,471,184 → £10,737,749

  highest in 4 filed years

• Employees

  -2.9%

  241 → 234

• Operating profit

  -82.9%

  £1,972,862 → £338,074

  lowest in 3 filed years

• Profit before tax

  -80.1%

  £2,103,201 → £417,691

  lowest in 4 filed years

• Wages

  -1.8%

  £8,777,204 → £8,621,983

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers