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Registered number: 05084262
SDG Group UK&I Ltd
Financial Statements
For the Period 1 July 2023 to 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05084262
31 December 2023 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52,217 32,016
52,217 32,016
CURRENT ASSETS
Debtors 5 1,644,841 1,633,015
Cash at bank and in hand 339,343 343,679
1,984,184 1,976,694
Creditors: Amounts Falling Due Within One Year 6 (717,583 ) (758,102 )
NET CURRENT ASSETS (LIABILITIES) 1,266,601 1,218,592
TOTAL ASSETS LESS CURRENT LIABILITIES 1,318,818 1,250,608
Creditors: Amounts Falling Due After More Than One Year 7 (487,799 ) (485,399 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,000 ) (8,000 )
NET ASSETS 818,019 757,209
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 817,819 757,009
SHAREHOLDERS' FUNDS 818,019 757,209
Page 1
Page 2
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Hopcraft
Director
9 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SDG Group UK&I Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05084262 . The registered office is Vega House, Opal Drive, Fox Milne, Milton Keynes, Buckinghamshire, MK15 0DF.
The accounting period has been shortened to 31 December 2023. The purpose of this was to match the year end with the rest of the group that SDG UK&I Ltd are a part of.
This accounting period is therefore 6 months long while the comparitive period is 12 months. This accounting period is therefore not wholly comparable to the prior period
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the period was: 38 (2023: 27)
38 27
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2023 70,586
Additions 26,288
As at 31 December 2023 96,874
Depreciation
As at 1 July 2023 38,570
Provided during the period 6,087
As at 31 December 2023 44,657
Net Book Value
As at 31 December 2023 52,217
As at 1 July 2023 32,016
5. Debtors
31 December 2023 30 June 2023
£ £
Due within one year
Trade debtors 1,371,860 1,473,607
Prepayments and accrued income 106,055 82,446
Other debtors 166,926 76,962
1,644,841 1,633,015
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 30 June 2023
£ £
Trade creditors 262,286 295,614
Other taxes and social security 240,356 295,844
Other creditors 24,924 39,500
Accruals and deferred income 190,017 127,144
717,583 758,102
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 30 June 2023
£ £
Amounts owed to group undertakings 487,799 485,399
487,799 485,399
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8. Share Capital
31 December 2023 30 June 2023
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.000 each 100 100
100 Ordinary B shares of £ 1.000 each 100 100
200 200
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 December 2023 30 June 2023
£ £
Later than one year and not later than five years 642,727 215,522
642,727 215,522
10. Related Party Transactions
During the period, the company recharged expenses to SDG Consulting Italia SpA for £28,353 (Year to 30 June 2023: £40,309).
During the period, the company recharged expenses to SDG Consulting Espana S.A.U for £47,726 (Year to 30 June 2023: £309,014).
During the period, the company incurred management charges to SDG Group Srl for £11,187 (Year to 30 June 2023: £nil).
The company incurred consultancy fees from SDG Consulting Italia SpA of £132,562 during the period (Year to 30 June 2023: £66,332). The company incurred consultancy fees from SDG Consulting Espana S.A.U of £62,917 during the period (Year to 30 June 2023: £218,466). The company incurred consultancy fees from SDG Consulting Portugal of £4,523 during the period (Year to 30 June 2023: £37,735). The company incurred consultancy fees from SDG Middle East for Consulting of £nil during the period (Year to 30 June 2023: £12,396).
At 31 December 2023 the company was owed £28,353 (Year to 30 June 2023: £6,950) from SDG Consulting Italia SpA, £113,166 (30 June 2023: £63,596) from SDG Consulting Espana S.A.U. and £14,122 (Year to 30 June 2023: £nil) from Alten Nederlands.
At 31 December 2023 the company owed £61,141 (Year to 30 June 2023: £22,824) to SDG Consulting Italia SpA, £22,280 (Year to 30 June 2023: £43,020) to SDG Consulting Espana S.A.U, £nil (Year to 30 June 2023: £9,782) to SDG Consulting Portugal and £nil (Year to 30 June 2023:£1,933) to SDG Group Srl.
At 31 December 2023, there were loans of £412,799 or €475,000 due to SDG Group Srl (30 June 2023: £410,399 or €475,000). Interest charged on these loans during the period amounted to £2,192 (Year to 30 June 2023: £1,947).
At 31 December 2023, there were loans of £75,000 due to Alten SA (30 June 2023: £75,000). Interest charged on these loans during the period amounted to £1,234 (Year to 30 June 2023: £2,389).
11. FRC's Ethical Standard - Provision Available for Small Entities
Although a provision exists to allow the auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements, the directors have appointed accountants to assist with the non-audit activities.
12. Ultimate Controlling Party
The company's ultimate controlling party is Alten SA a company registered in France.
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13. Audit Information
The auditors report on the account of SDG Group UK&I Ltd for the period ended 31 December 2023 was unqualified
The auditor's report was signed by David A. Cox (Senior Statutory Auditor) for and on behalf of Cox & Co (Accountancy) Limited , Statutory Auditor
Cox & Co (Accountancy) Limited
The Granary
High Street
Turvey
Bedfordshire
MK43 8DB
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