CHRYSAOR (U.K.) SIGMA LIMITED

Figures converted to GBP from USD at 0.742 per USD (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. 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. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

1. CHRYSAOR (U.K.) SIGMA LIMITED 2019-10-01 → present
2. CONOCOPHILLIPS (U.K.) SIGMA LIMITED 2011-11-02 → 2019-10-01

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have adopted the going concern basis of accounting for the preparation of the financial statements as the Company's ultimate parent company, Harbour Energy plc, has undertaken to directly provide the necessary financial support to the Company, as and when required, to meet all liabilities for a period of 12 months from the date of signing these financial statements.”

Group structure

1. CHRYSAOR (U.K.) SIGMA LIMITED · parent
   1. Chrysaor (U.K.) Theta Limited 100% · UK · Oil & Gas
   2. Chrysaor (U.K.) Lambda Limited 100% · Ireland · Dormant

Significant events

• “On 22 April 2026, the Company's share capital was reduced by cancelling all but one of the issued ordinary shares in the capital of the Company and by cancelling the Company's entire share premium account. The reduction was made using the solvency statement procedure under section 642 of the Companies Act 2006. An amount of £523.7 million ($718.5 million) was credited to the profit and loss account of the Company in respect of the reduction in share capital.”
• “On 24 April 2026, the Company entered into a deed of release with Premier Oil UK Limited which set out the terms on which the Company agreed to release and discharge Premier Oil UK Limited from its obligation to pay or otherwise settle a liability of $836.2 million owing to the Company. At 31 December 2025, the Company has recognised an expected credit loss of $836.2 million in respect of this receivable balance. An amount of $836.2 million was charged to the profit and loss account on release of the receivable but this was fully offset by the reversal of the expected credit loss resulting in no net impact on the Company's 2026 profit and loss account. No current income tax arises on the release of the receivable balance.”

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

Filings

7

last 12 months

Capital events

2

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

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