REGISTERED COMPAINY NUMBER: OI E80144 {En%laiid Aiid Wnles)
REGISTERED CHARITY NUMBIR: 274344
REPORT OFTHE TRusfEES AND
INANCIAL STATEMENTS
FOlI'fFIC YFAR ENDLD 31 AUGUST 2024
FOR
SIGTA I,IMITF.D
Haines & Co
Chartered Accoui)tants
Cai'lton House
28-29 Carlton Teirace
PoTislJde
Brigliton
BN41 IUR

SICTA LIMI'fED
CON'I'ENTS I)F TIIE fiNANC."IAL STATEMENTS
TrOR'fHE YEAR Tr.NDED 31 AUGUST 2Q24
Page
Repoi't of the Trustees
Independent Ex2niiner's Report
Stateihent of FittAlJtial Atlivities
Stateinent of Finaiicial Positio
tAteinent of C.g.8h Floiv$
Notes to the Stitement of Cash Flows
10
Notes to the FinAneial Statement5
DetAiled Statemeiit of Finy&llCtAI Activities
18 to 19

SIGTA I.IMITED
REPORT OF THE TRIISTF.F.S
FOR THE YEAR EliDED 31 AUGUST 2014
Tlie IIw5tees wlio are also dire¢toJs of the chai'ity foi. the pui'puses of tlie Cotiipanies Act 2006, present their report witl)
tlie finaiicial slatenieiils of ilie cljai'ity for tlje yeai. ended 31 Augiist 2024. 'fiie ti'uslees liave adopted tlie pi-ovisioiis of
Accouii(iiig aiid Repoi'liiig by CliaTilies.' Stateinerti thf Retoniineiided Practice ai)plicable lo cliayittes prepayiiig tlicir
atcouiiis I￿ atcordance witli tlic l-.inancial Ilcporting gtandard api)Iic2ble in tlie UK aiid Republic of Irclaiid {fRS 102)
(cffcctivc l January 2019).
OB,IECTIVES ANI) ACTIVITIF.S
Objeetives And 8Ln
SIGTA'S objectives. as set out in the Arti¢les of Association, are io piDinote aiid advgnce the edu¢atiot) and training of
pei'sons employed or intending io be employed in IDdustry and Commerce and to extend such tizinillg to membeis of the
public genei711y.
To a¢l)ieve Ilie ainis of SIGTA, Ilie Boai'd l)as approved training provisioIi in Ilie following areas..
Appreiiti¢e ti-airting in the Engineci'ing and ManufacturitlE sectoi. covei'ing a ￿l￿ad l'ange of teclinical occiipation%.
BuEiness adminislration and Teain Leader apprenticesliips al'e available to individuals ctnploy¢d in the wid¢T busine%$
cojnniunity. All appreiitlCe5 mallagcd by SICJTA ale cinployed by Ilic SICITA mcmber coinp3ny in which ihcy serve
their appitntice81iip. In addition to the manageinent of tixining, SIG'I'A proii)otcs apprcnticcsliip5 as a carcer choice and
as%i%ts applicants to obtain sultablc apprentice einploym¢nt withii) SIGTA membei. companies. SIGTA is committed to
dev¢loping new opportunities for apprenti¢e training and a¢tively encoui?ges coinmitted eJllployeiE to josn SIGTA.
Slioi'l coiirse tTaining PTOV15ion foi. It)eillber ¢onipanies, ¢niployers and individuals. These include Filst Aid traiiiing.
Forklift Truck, Health & Safety, Supavisor/Ma]iageiiJeJit traiiiiiig aiid much more.
Assessnient of Qualifjcatioiis lo address the ti'aining Jieeds ofiiidividuals aiid eniployeiE.
Training aiid development advisoiy sei'vi¢¢s to assist sm811 to Inedtum sized organisations to idcntify, plan and
inipleinent effective traintng solutions to ineet their bLisiness needs and thc devclopniental I'equiltments of iiidividual
staff.
The Boai'd al'e coniniitted to the delivery of eoniiniinity-based leamiiig, addl'essing the needs of individuals who
self-l'efer to SIGT A or are refeiTed by tliird party organisatiojis. To realise tliis anibition tlie Board will conÉiiiue to
investigate sources of available fulldillg for tlie deliveiy ofdiese a¢tiviiies.
Traiiiitjg serviees are regiilarly irvtewed aiid updated to ensure tliey contiiiue to nieet tl)e needs of ert)ployevs and
individuals served by SIGTA.
SIGTA Js fkinded jointly through coininercial incoinc gcneiated froim the training services p¥ovided to Incinber and
non-lneinber organi.iatlOlL% and Ihroiigh appi'oved funding stiEains iElating to spccific ai'eas of dclivcry. Dui'ing tlic year
elided August 2024 SIGTA accessed Edllcation Skills l unding Agency (ESFAI appiriiticeship fuiiding through the
en)ploycr appreiiticeship 5ervi¢e accounts for levy and non-levy paying eniployers.
Tlie majority of SIGTA'S wo1* takes place across Sussex and Su¥rey bui is not solely ¥estricted to tliis region.
Publit beiiefit
It) sliaping oui. objeclives foi. the year alld plaiii)Ing oui. activittes, Ilie tI￿SleeS liave coiisidei'ed ilie Cliai'ity
Coiiiini55i0n's guidance on public benefit, including tlie gLiidance piiblic benefit.. riinniiig a chaiity {I>B2).
Page I

SIG'I'A LIMII'II'D
RLPOR'I. OTr 'I'HE TRIISTLI fi S
FOR THF. Yr.AR ENDKD 31 AUGUST 2024
STRATEGIC REPORT
Aeliievetjjent i)L'rforillance
Cliaritable aetivitits
Dui'ing tlie year elided August 2024 SIGTA continued to provide l)iglJ quality apprenticeship traiiiiiiu progi?nimes and
sliorl coui'se provisioii. Tlie5e services cojitinued to be well received by eii)ployeis and leariier5 aiid resiilted in leai'ners
a¢quiriiig new skills, kiiowledge and beliavÈours. In many ¢ases, tliis will facilitate ejnployability aiid fllture career
progies*ion at)d were Tecognised througl) the acliievement of recognised qualTfi¢ations.
SICJl'A'5 last inspcclion nf apprcnttceship piDvision by Ofsted {OtTice for StRndaiYls in Ldiicalionl in Febi'iiary 2020,
was judged ta be good iii all graded areas.
Employers were keen to take oli new apprellticcs and we Inaiiaged to secuir einployiiieiit for 28 appirntices during the
yeai..
Due to dje oiigoing fit1811¢ial iit)pact of reduced apprenticeship recriiitineni during tlie COVID peTiod, aiid tlie c11211enge
of r¢turniiig appreiilice niiii)bers to pre-pandeijitc levels, a ￿l-tIleJ. ¢on5i(ferable ti?ding 105S 111 tliis fiiJaiici21 year was
seen. All 21.eas of tlie business Iiave contiiiued lo opeJ?le aijd the Board look forwa1￿ to business glDWth back to the
voliiiiies seen pie-pandtinic.
Fitiantl81 revteiv
Investment policy gild objectives
The boai'd aims to maxiinisc investrneni ietum, Ininimise the risk ¢0 investcd fiiiids and ensiiir timely access to sufficient
fuiids to iiieet the objectives of the organisation.
Rtserves polley
Resejwes are iiiaintained to miiigate tlie risk of a Ios5 of reveNue froni one of the ¢liarity's sources of incoii)e and to
enable it to coiilinue lo trade foj. a period of twelve nIont]￿ wiiliout re¢oui8e to bank financing. Tlie Board believe a
reserve of £400,000 I￿eelS this I'equiieiiient.
Diie to the Impact of tlie last thi'ee yeais, it lias been necessary to iise iEserves to eiiable SIGTA lo iiiainlain biisijiess
trading. Flowevei., we will work towards repleDi*l)ing tl)e reseives when possible. It was expected Iliat the available
reserves would contiiiue to reducc dui'ing tlie last yeai., as SIG'I-A contittues t(} recoyer froni the impact of tlie Covid-19
pandcniic.
Tlie reserve policy will continue io be i'eviewed aniiiittlly and adjusted as nccessary to refleci current requireii)ents.
Tlie reserves as of 31 August 2024 weir £12.892. wliicl) lias been calculated afier dedu¢ling fixed assets of £58.534.
"uture plans
'riie pi'inciple aiiii of Ihe thai'ity 1% to continiie to grow and develop its seiwices in the aiEaS OF appienti¢esliip training,
iiicluding fiigiiicerin& Manufactui'ing, Busit)ess Adii)Ini%tration, 'feam Leadiiig aiid otlier areas Jiot curreiitly beijig
offeied. SICJTA'S short ¢oui'se provision will contii)uc and be developed fvrthei. to intlllde coursLR not curi'ently offered.
Seivi¢es will coi)tinue to be provided to both einploycd and, subject to the availability of caurse funding,
comniunity-based leai'ners.
Tlie tfU5tees recowiise the need to idenrify and secure rtew source5 of fvndiiig to acliieve tliese ainis and to IEduce the
risk to tlie d￿rItY that arises froiTa over reli￿ce oil single souires of income.
STRiicfiiRTr, COVERNANCE AND MANAGEMENT
Govcrnijig docunjeiit & body
Tlie charity is coiitrolled by its govei'ning do¢ument, a deed of trust, aiid coi)stitutes a liinited compaiiy, limited by
guarante¢, as defirted by the Coillpanies Act 2006.
Page 2

SIGTA LIMITF.D
REPORT OFTHC TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
Tlie ¢h31-ity is coiitiulled by ils govertllllg docuiiient, a deed of trust, and constitutes a liniited cojiipaiiy, liiiiited by
guarantee, as defined by Ilie CoiiTrpaiiies Act 2000.
SIGI A was foundcd in 1964 ai)d incorporated as a coiiipany liimited by giiaiantee oli tlie 7tli Augiist 1974.
SIGTA is govetmed by lis Articles of Association produecd in 1974 and last ainended in 1999.
-riic Diirctors of SIGTA Ltd ale also Tri￿teeS of tlie ¢hai'ity. The Board is ¢ompi'ised of a Chief Executive and
non-execuiive Direelors elected by tl)e illetllbeiship of SIGTA in accoi'daiice witli the pJDce(lure defiiied in ¢lie Articles
of Association. The Cliaii. of the Board is elected fiDm ¢lie body of non-exe¢utive Dir¢¢ior's. During the yeai. ending
2024 Ihe Board's nieJibei3hip constiluted of the Chief Exeeulive, two non-executive Directors alld the Coinpany
Secretary.
Tlie Cliief Executive is Alison l-.oxwell.
Newly ap]x)inted Diirctors at)d T¥ustees are inducted iiit(J tlie role hy die Cliicf Lxccutivc and Chaii. of Éhc boaiYJ.
Tlic Board aiiiis lo nieet once evely two ittonths, achieving six Ineetings per year to fiilfil its objectives. Additional
meetings ale s¢lieduled as reqiiiiEd to address specifEc strategic and operational requireinents.
REFERENCE AND ADMINJSTRATtVE DETAIts
Registci'ed Company ijunibei.
01180144 (Englatid aiid Ivales)
Regist¢i'ed Ch#rlly numbe
274344
Regi5t¢red offi¢¢
26 Abingci. Road
Portslade
Brighton
East Su5se.%
BN41 IRZ
Trustees
Mr IM Jones (Cl￿]J.)
Mis5 D Potter
Mis A Foxwell
Company Secietary
Mi" l) Seott
Indepeiideiit Examli)er
Sinion Jatllts
ACA
Haine5 & Co
Cliai'lered Accounlaiits
Carlton House
28-29 Cai'lton'l'etyace
Porlslade
Brigliton
BN41 IUR
Page 3

SIG'FA I.IMITLI D
REPORT OF THF. TRiisrr4.Ei S
roR THE YCIAR EIYDED 31 AUGUST2024
Repuri uf tlie trus
dii'ectols, on
es, incorpoi'atiiig a sti?tegic report, approved by ol￿el. of the board of ts"ustees. as the conipatry
.3qXS.. aiid signed on tl)e boai'd's belialf by..
M¥
nes {Chairl- Trustcc
Page 4

INDEPEiYDF.NI" I,:XAmI￿fi R'S REPORTTO THE TRIJ￿[lEs OF
SIC.TA LIMII'D:D
lrtdepcndeait exAminer's repoi't to the trustees of SIGTA Limited ('tlie CompRny'l
I rcport to tlie cliarity trustee5 on my examinatioll of the d¢LouiilS of tlie Cuinpany for (lit yeai. ended 31 August 2024.
Responsibilities #lid bRsis of repoit
As tlie Cliai'ily's ti-ustees of ilie Coiiipaiiy land also ils direLlors for ilie purposes of conipany lawl you are iespoiisible foj.
)e preparation of tlje accounts iji accoi'dance witli tlie i'eqiiiretiients of the Conipatiies Act 2006 {'tlie 2006 AcV}.
Haviiig satisfied niy%clf tliat Ilie accouiits of tlie ("onii)any are Jiot I'equired lo be audited iindei. Pait 16 of tlic 2006 Act
atjd al￿ eligiblc foi. indepcndcnt exaniination, I IEpoil in re%pect of my exaniination of yoiii. chai'ity'5 accoiints a5 cuiiicd
oiit Iindcr Section 145 of the Chai'ities Act 2011 ('111¢ 201 l A¢t'). In carrying out n)y exaiiiination I liave fnllawed the
Directions given hy the C.hai'ity C.oiiinii%sioii uiider Section 145(51 Ib) of the 201 l Act.
IDdependent examiner's statement
Sin¢e yoiir ehai'ity's gi￿SS illcotne exceeded £250,eOO youi. examinei. Ji)usl be a Jiieniber of a listed body. I can confirni
that l atn qualified to undeitake tlie exainillation because l aiii a nieniber of ¢lie Instilute of Chariei'ed A¢¢oun¢ai)Is in
England and Wales, wliicli is one of Ilje listed bodies.
I liave coinpleted Jny examination. I confirm that no matters liave tonie to Iny attention in cotinection witli the
examination giving tne cause Its believe:
accounting lewi￿$ were not kept in respeci of thc Company as rcquired by Sc¢lion.380 of the 2006 Act,. or
the accounts do not accord witli thosc rccords. or
the aecounts do not Comply witli tlie a¢¢oiintii)g reqyiremeiits of Section 396 of tlie 2006 A¢t oiher thali any
requirenient that the accounts give a Iiiie and fair view wliicli is not a inatter considered as part of an independejit
examination. or
the a¢¢oiinls liave not been PiEpared in accordaiice witli die Inetliods and principles of tlie Statement of
Recoi?InJended Practice for accoui)tiiig and reporliiig by cliai'ilies (applicable to Cliarilies prepai'iiig tlieir a¢¢ounts
in a¢¢oi.d21)ce witli Ilie Fitjancial Reporiiiig Staiidai'd 2ppltcablc in ilie UK and Republic of Ireland {fRS 10211.
I have no concein5 and have come acros5 no otliej. matters in ¢onne¢tion with the examination to wliicli attcntion $lioiild
be drawn in tl)is reroit in ord¢i' to cnable a proper understanding of the accounts to be reached.
ACA
Tlie lllstitLile of Charteird Accountants in Lngland and Wales
l.laines & Co
c.hartered Accountants
Carltoll House
28-29 Carltoii Terrace
Porlslade
Bi'igliton
BN41 IUR
Date..
Page 5

SIG'fA LIMII'LI D
STA'FF.MlI N'l. 01,. FINANC.IAI, ACI'IVI'I'lb.S
roR'I'HI,: YEAR EIYDED 31 AIIC.IIS'I' 2024
2024
Uiiirsiricted
fund
Total
funds
Notes
INCOME AND EN'DOWMKNTS FROM
ClIAI'it2ble Activities
railling provision
541,052
394,011
Invcstnient incojiie
I,U15
,456
T(Jtal
542.067
-395,467
EXPENDITURE ON
Cliai'itable Activilies
Trailiing provision
647.551
551.063
Nct gaiiis on investment5
925
NET IiYCOMF.I(F,XPENDITURF.)
1104,5591
{155,5961
RECONCILIATION OF FUNDS
Total fuiids brouglit fvThvard
175,985
331.581
TOTAL FUNDS CARRIED FORWARD
71.426
175.985
Tlie noies form part of these financial statenieiits
Page 6

SIGI'A LIMI'I'Tr;D
SI'ATf.MENT OV Tr'INANCIAL POSITION
31 AUGUS'I. 2024
2024
2023
Total
rui)ds
Uiirestricted
fuTid
Not¢5
FIXED ASSEI'S
Tangible assets
Inve5tineiits
58,534
2,617
6.3,995
1,692
61,151
65,687
CIJRRENT ASSETS
Stocks
Debtors
Casli at bank and iii Iiaiid
12
1,567
54,348
63.847
35.831
120,979
119,762
157,920
CRF.DITORS
Amtsllnts fall&ng due witliin one year
14
(109,487)
{47.622)
NET CIIRRENT ASSETS
10.275
110.298
TOTAL ASSETS LE&S CURRENT
LIABILITIES
71,426
175,985
NET ASSETS
71,426
175,985
FUNDS
UIiTCStricted funds..
G¢n¢ral fund
16
71,426
175.985
TOT AL FUNDS
71,426
175.985
The cliaritable cojiipany 15 entftled to eXeI￿ptIOn frojii audit under Section 477 of the Coinpanies Act 2006 for tlie year
eJid¢d 31 Aiigust 2024.
Tl)e JJienib￿E have not reqiiired the coimpany to obtain an aiidit of its financEal stateincnt5 foi. tlie yeai. ended
31 Aiigust 2024 in actordancc witli Section 476 of tlie Coinpanies Act 2006.
The trustees acknowledge their res]xJnsibilities foi.
{al
ensui'ing tliat tlie cliai'itable comparty keeps accounting recovds that coniply witli Sectioiis 386 and 387 of the
Conipanies Act 2006 and
prepai'ing fiiiaiicial statements wliicli give ) (rue and fair view of tlie stale of affairs of tlie chai'itable coiiipany as
at tlie eiid of eacli fiiiaticial year aiid of its surplus or deficit foi. eacli financial year iii accoi'dance wiilj the
iequii-eineiits of Sectsons 394 aiid 395 aiid iJAiicli oilieivise comply witli tlie t'eqiiireiiients of the Coiiipanies Act
2006 Irlating to fEnancial statements, so far as applicable lo the charitable coiiipany.
{b)
'riie
iancial %tateineiits were approvcd by the Board of Trustees and autliori8ed for issue
and were signed on its behalf by..
on
The notes forni part of these financial slateiiieiit5
Pagc 7
¢tsiitinued..

SIGTA I.IMITLI D
srATf4.MEI N'l. OF blNANCIAL POSITION- eoJitiiiu¢d
31 AUC.IJ.ST 2024
MrsA
l- Tiustee
ones IC.l)airl- 'I't'llStec
The notes forni pai't of tlJese financial s18ienieiits
Page 8

SIG1'A LIIMITED
STA'I'LMLI NT OF C.ASH FLOIVS
FOR THE YEAR ENDED 31 AbGUgt2024
2024
2023
Notes
C#sli flows fj'oiii operaliiig atlivities
Casli geiierated fi'nim i)peialions
Inteiest paid
(54,7231
(8451
1141,061)
(806)
Net cash used ift operating activities
{55,568)
1141,867)
Cash flows fi'oitt invesliijg &ctivities
Pu¥¢hase of tangible fixed assets
Intei'est received
Rewaliiation of itivestinent
(2,5791
1,015
(7,250)
,45CI
195
Net casli u5¢d in Investing activities
11,564)
15.599}
Chaiigt in eA8h and cash equiv*lents in
tlje repThrting pcriod
C.A%h Aiid cAsh eouivalent$ At the
beginning of the i'epoi'ting period
157,1321
1147,4661
120,979
268,445
Cash %nd cash equ5valents at tlie end of
the i'epui'ting pti'iod
63,847
120,979
The note5 foiiii pail of tliese financial slateiiieiits
Page 9

SIGTA LIMITED
NOTbS'I'O THE STATEMEprf OF CASH FLOWS
ORI'IIE YLI AR ENDED 31 AUGUST2024
RfiCC)NCILIA'fioN Ob NET EXPENDITURE TO IYET CASH b"LOW FROM OPLRATINC.
AC."fiviTILS
2024
2023
Nel expeiiditui'e foi. tlit i'epoi*ing pei'iod per tlie Statement or
Finthiieial Activities)
Adjllstni¢iits foi.:
Depi'eciation chaiges
Losses on investnienfs
Iiiteirst ieceived
1104,5591
1155.5961
8,040
19251
9,317
(1,4561
806
53
49,463
{43.6481
845
{457)
{18,517)
61,865
Ilticit2selld¢crease iji Stocks
llrtcrea5elldeci.ease in debtoi's
Jncieasel{decreasel iti cieditors
Net tash used iii opei'at10115
(54,7231
ANALYSIS OF CHANGES IN NET FUNDS
At 1.9.23
Cash flow
At 31.8.24
Ntt cash
Cash at bank aiid in lialld
120,979
(57,132)
63,847
120,979
(57,132)
63,847
Total
120,979
{57,132)
63,847
The notes foriii part of ttiese finatjctal siatenients
Page 10

SIGI-A LIMITF.D
NO'I'b'S'I'O'riir. FINANC.IAL STATEMENTS
r4OR THE YEAR ENDED31 AUGUST2024
ACCOUNTING POLICIES
Basis ofpi'ep#i'iiig tlie fiiiaticial stalemeiits
Tlie financial slalenienls of tlie cliai'ilable conipany, uliicli is a piihlic bcncfTt entity EiiideT FRS 102, li&ve been
pirpared iii accordaiic¢ witli tlie C.hai'ilics S()RP (FRS 102) 'Accountiiits aiid Repoi-liiig by C.liai'itics'. Stateiiieiit
of Retoiiiniended Practice api)licablc to cliaritieE pr¢pai'iiig ilieir accounts in accoi'dance with ll)e Finaii¢ial
Reporting Standard applicablc in tlic IJK and Rcpublic of Ireland IFRS 1021 (effective l January 20191.,
Financial Ilepoitiiig Standard 102 'The Finallciftl Re￿rtIng Standard applicable in tlie UK luid Republic of
Ireland, and Ilie Coinpanies Act 2006. The financial slatei)ients have beeti prepared under Iht 111s￿riCal cost
convention, witli the exception of investiiients wliicli are incliided at market value, as Inodifjed by tlie irvaluatioii
of eeitain assets.
liieoine
In¢ortie fiDii) operations
All incoiiie is ie¢ognised in tl)e Sratement of l-"iiiancial Activitie4 on¢c the cliai'ity lias entitlemcnt to tjie funds. it
is probable that tl)c inconie will be received and the ￿nOU111 Can be iiieasured rcliably.
Tiii'nover 15 the ainoiint dei'ivcd foi. the provision of trairting seivices and is slated net of VAT.
TnteiEst income
Intei'est oji fund5 held on deposit is included Ml)en receivable and tlie anitsujit Can be
measui'ed I'eliably by tlie cliarity- Iliis is iiormally up)n notification ofthe interest paid or
payable by the Bank.
Eypeiidilui'e
Liabililjes are recognised a5 expenditUlT as soon as theie is a legal or constmctive obligation committing die
cliai'ity to that expenditiiye, it is pl￿babIC thai a ti'ans(eY of econoniic benefits will bc rcquiird in settlement and
the amoiint of the obligation can be Ineasured relsably. Expcnditurc is accouiited for oji ali accruals basis and has
bccii classified ut)der heading% that aggi'cgate all cost rtlated to the ¢ategoiy. Ivhere costs cannot be directly
atiributed io pariicular hcadiiigs they l)ave beeii allo¢ated to activities oti a basi5 consistent widi tlie use of
resources.
Tangible fixed assets
Depjrciatloll 15 Pl'OVLded at il)e following atinual rates in ordei. to write off each assct over its estitnated usefiil
Frechold piDperty
Plaiit and machlneiy
Motoi. vchiclc5
biitldin8 2Q/o on c05t. land nil
330/0 oil Cost and 15Q/o i)11 rediicing bal￿￿nce
25¥0 on rcducing balance and 15 /0 oil iedu¢ing balance
Stooks
Stocks are valued at the lower of cost and net realisable value, after niakijig due allowance for ob501ete and slow
moviiig Itel￿s.
Taxation
Tl)e cliai'ity is exeii)pt fiDm corpoi'atioii lax oil its chai'itable activities.
Fuiid actouthliijg
Utii'estricted fiinds can be ysed in acci)rdancc with the charitable objectiveq at the disciEtion of the trustees.
Restricted fund5 can 01)ly be u%ed foi. particiilar restricted pui'poses withiii the objects of the chai'ity. Restriction5
aTise wliei) sijecified by thc donoi. or wlien fuiids are raised for parlicular restricted purposes.
Fui11ier explai)atioiJ of tlje na(ure and purpose of eacli fund is included iii tlie iiot¢5 to tlie fiiiaticial slatemeiits.
Page 11
contii)ued...

SIGTA LIMI'I'LI D
NOTES TO THE Flh'ANC.IAI. St'A'I'LMlI,NTS- contiiiued
FOR THE YCAR ENDED 31 AUC.U.8T2024
ACCOUNTING POLICIES- eolltinued
Hire i)urclixse #lid leasiijg coininitinetits
Reiilals paid uiider operating leases are chai'ged to tlje Statenient of Finaii¢ial Activities ort a 5ti?ight line basis
aver tlie pti'itsd of tlie lease.
Pc115iTrn costs and otljei. po*t-J'etii'erneiit beiiefits
The cliarÉtable ¢otni)any operates a defined cortti'ibiition pension scliejne. Contributions payable to tl)e charitable
company's pension s¢lieme air chai'ged to tlie Ststement of Fittan¢ial Activities iji the pej'iod to which they l'ela￿.
Fixed asset investitieiits
Fixed asset investmenrs ¢omprise listed iiivestinents tliat are iii¢liidcd in the balance shcet at fair valiie. Any
gains oi. losses in fair value are recojxled in the Svdtement of financial activities in the year.
INVEsfMCI NT INCOME
2024
2023
Deposit account inteiest
1,015
1,456
INCOME FROM CHARITABI.F, ACTIVITIES
2024
2023
Activity
SFA fuiided training services Traiiiing piDvision
Coui'se fees
Mttiibersliip fees
Project incoine
Sundiy incoine
427,933
59,740
12,388
20,207
20,784
309,920
55,814
7.121
21,074
82
Traiiiin2 provision
Traiiiiiig provision
'Fr2iniJig pruvisio
541,052
394.011
CHARITABLE ACTIVITIES COSTS
Siippoit
costs {see
note 5)
DiiECt
Costs
Torals
Tiaining pi'ovision
641,551
6,000
647,551
.SUPPORT cosrs
Govei'&iance
osts
TIBining piovisioii
6,000
Page 12
continued...

SIGTA LIMITED
NOTES TO THE FIYANCIAL STATEMENTS- coiitiiiued
roR THE YEAR ENDED 31 AUGUST2024
NL'f INCOMbJ(Tr:XP&".NDI'I'URLI
Net iiicome/lexpeiidtture} is slated aftei. chargiii8llcreditiiig)'.
2024
2023
DepiEciation- oivned assets
Hire of plat)t and Iiia¢liiiiery
8,040
1.602
9.317
2.558
TRUSTEES, REMUNERATION AND BENEFITS
riie remunei?tinii of Ali50n Foxwell Ivlio %erved as C.liief F.xecutive. i¥as £52.90012023 £51,090), includiiig
b¢rtefiis irt kind of £4,7.36 (2023 £3,967), willi a pension conlriburtoii of £3,613 {2023 £3,613).
The Chief Executive is fiuthoi'ised to receive remiineiation by tlie compangs memorandiim of association and is
the Sole tiustee to wlioni benefits are acci'uing undcr moncy piirchase pension contributions.
Trustees, expenses
Two irustees were Irit)Ibursed for iravel expenses of £296 during ihe yeai. {2023 £156).
STAV Tr cos'rs
2024
2023
Wage5 and salaries
Social secui'ity ¢osts
Othci. pensiot] costs
289.722
24,628
24.24i
278.700
24,158
22.435
338,593
325.293
The average ii?onthly number of ciiiployees duiiiig tlie yeai. was a5 follows..
2024
2023
Managei))ent & administiation
rraining & sale8
10
10
No eniployees received ejiioluments in excess of £60,000.
COMPARATIVTrS FOR THE STAI'LMEN'I. 01,. blNANCIAL ACTIVIT"ILS
Uiii'eslricted
nd
INCOME ANI) CIYDOWMLNT.s f4ROM
Chai'itable aetivtties
394.011
Investinetit incoiiie
1,456
Tot¥1
395,467
EXI>ENDITURI,: ON
Page 13
contii)ued...

IC.TA LIMITED
NOTES TO THE FINANCIAL sfATEMENTS- coiitinued
riOR THE YEAR E4NDED 31 AUGUST 2024
COMPARATIVES FOR THE STATEMENT OF FINAN'CIAL ACTIVITIES- contiijued
ruiid
Cljai'itable activttie5
Trai11ing provision
551,063
NET IIYCOMEI{EXPlI NDITURE)
1155,596)
RECON'CILIATJON OF FUN'DS
Total fuiids broU￿t foi'ward
331.581
TOTAL fiUNDS CARRlkD foRIVARD
175.985
TAN'CIBLL TrIXED ASSETS
Frecliold
pi'operty
Plant and
Ina¢hilleiy
Motor
vehicles
Tota15
COST
At I Septeiiibei. 2023
Additions
82,405
348,954
2,579
16,400
447,759
2,579
At 31 August 2024
82,405
351,533
16,400
450,338
I)EPRECIATION
At I Septemb¢r 2Q23
Chai'ge for year
32,347
1.448
338,136
5.969
13,281
623
383,764
8.040
At 31 Augusi 2024
33,795
344,105
13.904
391,804
NET BOOK VALUE
At 31 Aiigust 2024
48,610
7,428
2,496
58,534
At 31 August 2a23
50,058
10,818
63,995
Incliided in cost or valuation of land and biiildings is fi'¢ehold land of £lO.000 (2023 £10.000} which 15 not
depre¢iated.
ii.
IXED ASSET INVESTMENTS
Listed
MAIiKET VALUL
At I Scptenibei. 2023
Revaluatiotts
1,692
925
At 31 August 2024
2,617
NET BOOK VALUE
At 31 Augyust 2024
2,617
At 31 August 2023
1,692
Page 14
contiiiued...

SIGTA LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR'I'HE YEAR ENDED31 AUGUST 2024
FIXED ASSE'f INVF.STMf.NTS- coiitiijued
Tlierc were no investiiient assets oviside the lJlQ.
Cost oi. valuation ai 31 Augusc 2024 is repi&%eiited by..
Listed
investnients
Valuation in 2024
2,617
l2.
STOCKS
2024
2023
Stocks
1.567
13.
DEvfoRS: Amouiyfs FALLING DUEWITHIN ONE YEAR
2024
2023
Trade debtors
Otliei. del)tor5
VAI.
18,881
527
399
12,450
2.091
6.945
526
2.033
25,313
1,014
Piei)ayments and accrucd iiicome
Prepayments
54,348
35,831
14.
CREDITORS; AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
8ocTal security and otlier taxes
()tliei' ci'editot
Accrucd expenses
50,443
7,782
40,395
10,867
24.054
7,306
16,262
109,487
47,622
Is.
SEÉ CURED DEBTS
16.
MOVLIMENT IN FUNDS
Net
Jiiovenient
in funds
At
31.8.24
At 1.9.23
Unresti'icted fllnds
General fujid
175,985
{104.559)
71,426
TOTAL FUNDS
175,985
{104.559)
71,426
Page 15
cootinued...

SIGTA LIMI'I'VD
NOTES TO"I'HI,;
",INANCIAL S'I'A'I'LNILN'fs- corttiiiued
FOR'fiiE YCAR ENDF.D 31 AUGIJST 2024
16.
MOVEMENT IN FL'NDS- continue
Net nioveiiiellt iii fujids, iii¢luded in the above are ds follo￿..
Resour¢es
exi)ended
Moveinent
in funds
IfSOUI'ce5
losse5
Unrestricted fuijds
Gcneral fund
542,067
{647,5511
925
{104,559)
TOTAL FU￿,Ds
542,067
{647,5511
925
{104.5591
CompAIYLtives foi. moven]ent in futid5
Net
iiitjvetnent
irt fuiids
At
31.8.23
At 1.9.22
Unre5ti'icted fund5
General fund
331.581
1155.596)
175,985
TOTAL FUNDS
331,581
(155,5961
175,985
Cojiipaixtive net nioveinent in funds. iiicluded In the above are as follows..
Iii¢oiMing
resoiirccs
Resources
expended
Movcincnt
in ￿t)dS
Uniestrieted furtds
General fund
395,467
{551,0631
1155,5961
TOTAL FUNDS
395.467
{551,063}
1155,596)
A euriEnt year 12 nionths and prioi. year 12 inontlis Combined position is as follows..
Net
tnovenient
in funds
At
31.8.24
At 1.9.22
Uniestrleteil tsiids
General fund
331,581
{260,1 $51
71,426
'roTAL FUNDS
331,581
1260,1551
71,426
Page 16
¢ontiiilled..-

SIGTA LIMITED
NOTES TO THE FINANCIAL STATEMENTS- eoiitiiiued
IOR-I'IIL YEAR LIYDED 31 AUGUST2024
16.
MOVEMENT IN IIUNDS- contiiiucd
A ciirrcnt year 12 moiiths and pi'ior year 12 Inoiith5 conibined nei niovemetJ( iii funds, intluded iii the above air
as follows-.
Incoining
resources
Resouircs
expended
Gaiii.% aiid
losses
Moveinent
in funds
Uni'estricted funds
Geiieral fund
937,534
11,198,614)
925
(260,1551
'roTAL FUNDS
937,534
11.198,6141
925
1260,1551
17.
EMPLOYEE BF,NV.Tr IT OBI.IGATION8
The company op¢i?tes a defined contribution pension scheme in respect of its employees. Tlie s¢hein¢ and its
assets #ir lield by independent Inanagers. The pensiotj cliarge coiiiprises contributions diie ftY)m the coiiipany
at)d aniounted ¢0 £22,243 (2022 £22,435).
18.
RELATED PARTY DISCLOSURES
I'he reiiiuneration of Alison Foxwell Mlio served as Chief Execlllive foT Ilie yeai. was £52,90012023 £51,090),
including beiicfits Iii kind of £4,73612Q23 £3.9071. with a p¢11510lI Colltl'ibutioti of £3,613 (2023 £3,613).
Micli Jones, a iruste¢, was paid £950 for ti&iiiing seivice5 pIDvided during tlie year (2023 £1,799).
Page 17

SIGTA I,IMI'I'I.:
DF.TAlI.r.D STATF.Mf,NT or FINANC.IAI. ACTIVITIES
roR THE YC4AR ENDED 31 AUGusf 2024
2024
2023
INCOME AND ENDOWMENTS
Investnieiil inconie
Dcposit aceount inlcrest
1,456
Cliai'itable actlVLtie5
SFA fiind¢d training services
CouiEe fecs
Membersliip fees
Project iticome
Suiidry incume
427,933
59.740
12,388
2Q,207
20,784
309,920
55,814
7,121
21.074
82
541,052
394.011
Totxl iiicoiiiiiig resoui'ces
542,067
395,467
F.XPF.NDITURF.
ChxritAble activities
Trustecs, salaries
Tru8tees' social Security
Wages
Social security
Petisions
Hii'e of platii and machiiiery
Rates and watei.
Insiiiance
Light and heat
Teleplii)ne
Postage aiid stationery
Advertising
Sundries
Yoiitli ¢raiiiiog
Coiirse fees and project C0515
RepaiTS & Diainteii3rtce
Cleaning
48,164
5,392
241,558
19,236
24,243
1.662
4,948
12.899
47.123
4,250
231,577
19,908
22,435
2,558
1,545
7,453
6,686
6.687
3,036
5,558
(4,3501
69,984
28,310
9,691
7,064
19,305
6,334
1,063
9,028
25,350
7,135
(350)
1,448
7.038
831
806
4,216
3,678
386
7,004
109,430
23,749
3,80È
6 1)()9
29,272
9,900
2.276
6,142
58.565
2,563
70
1,448
5.969
023
845
Trav¢lliiig
fvtotoi. expcnscs
Coniputer software
Professional fees
Subs¢riptions
Staff ti2ining
Iinpi'oveinent5 to property
Plant and inacliiiieiy
Motor vcliicles
Bank cliaygcs
641.551
547.503
This page does not forni pai'l of Ilie statutory financial stateiiieiils
Page 18

IGTA LIMITED
TAILED sTATEmE￿'T OF FINAiN'CIAL ACTIVITICS
FOR'fHE YEARLNDED 31 AUGUST 2024
2024
2023
Support cost5
CJovernAiice costs
Accouiitancy ai)d lcgal fees
6,000
3,560
rotal Irsoiirces expended
647.551
551,063
Net expenditure
(105.484)
(155.596)
'I'his page does not foj'ni pait of the staluloi'y financial slaletiiei)ts