Caseware UK (AP4) 2022.0.179 2022.0.179 2023-08-252023-08-25false02022-08-262No description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09417456 2022-08-26 2023-08-25 09417456 2021-08-26 2022-08-25 09417456 2023-08-25 09417456 2022-08-25 09417456 c:Director1 2022-08-26 2023-08-25 09417456 d:CurrentFinancialInstruments 2023-08-25 09417456 d:CurrentFinancialInstruments 2022-08-25 09417456 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-25 09417456 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-25 09417456 d:ShareCapital 2023-08-25 09417456 d:ShareCapital 2022-08-25 09417456 d:RetainedEarningsAccumulatedLosses 2023-08-25 09417456 d:RetainedEarningsAccumulatedLosses 2022-08-25 09417456 c:FRS102 2022-08-26 2023-08-25 09417456 c:AuditExempt-NoAccountantsReport 2022-08-26 2023-08-25 09417456 c:FullAccounts 2022-08-26 2023-08-25 09417456 c:PrivateLimitedCompanyLtd 2022-08-26 2023-08-25 iso4217:GBP xbrli:pure
Company registration number: 09417456







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
25 AUGUST 2023


SDGR LIMITED






































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SDGR LIMITED
REGISTERED NUMBER:09417456



STATEMENT OF FINANCIAL POSITION
AS AT 25 AUGUST 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
2,300
2,395

Cash at bank and in hand
  
11,773
21,544

  
14,073
23,939

Creditors: amounts falling due within one year
 5 
(1,459)
(1,654)

Net current assets
  
 
 
12,614
 
 
22,285

Total assets less current liabilities
  
12,614
22,285

  

Net assets
  
12,614
22,285


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
12,612
22,283

  
12,614
22,285


Page 1

 


SDGR LIMITED
REGISTERED NUMBER:09417456


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 25 AUGUST 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




___________________________
D M Gill
Director

Date: 9 April 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


SDGR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 AUGUST 2023

1.


General information

SDGR Limited 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.
The presentation currency of the financial statements is the Pound Sterling (£). 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 


SDGR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 AUGUST 2023

2.Accounting policies (continued)

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2022 - 2).


4.


Debtors

2023
2022
£
£


Other debtors
-
95

Tax recoverable
2,300
2,300
Page 4

 


SDGR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 AUGUST 2023

4.Debtors (continued)


2,300
2,395



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
459
459

Accruals and deferred income
1,000
1,195

1,459
1,654


 
Page 5