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Registered number: 05491128
SGK Lift Interiors Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Ormskirk Accounting
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05491128
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2 2
2 2
CURRENT ASSETS
Stocks 5 8,895 8,950
Debtors 6 115,992 81,881
Cash at bank and in hand 271 32,460
125,158 123,291
Creditors: Amounts Falling Due Within One Year 7 (135,730 ) (151,105 )
NET CURRENT ASSETS (LIABILITIES) (10,572 ) (27,814 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,570 ) (27,812 )
Creditors: Amounts Falling Due After More Than One Year 8 (15,296 ) (22,750 )
NET LIABILITIES (25,866 ) (50,562 )
CAPITAL AND RESERVES
Called up share capital 9 5 5
Profit and Loss Account (25,871 ) (50,567 )
SHAREHOLDERS' FUNDS (25,866) (50,562)
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Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 Paul Gough
Director
27/12/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SGK Lift Interiors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05491128 . The registered office is Unit G Becketts Close, Gores Road, Centro Business Park, Liverpool, L33 7XS.
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% STraight line basis
Motor Vehicles 25% Straight line basis
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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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3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2022: 18)
13 18
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2022 39,648 92,534 132,182
As at 31 March 2023 39,648 92,534 132,182
Depreciation
As at 1 April 2022 39,647 92,533 132,180
As at 31 March 2023 39,647 92,533 132,180
Net Book Value
As at 31 March 2023 1 1 2
As at 1 April 2022 1 1 2
5. Stocks
2023 2022
£ £
Stock 8,895 8,950
8,895 8,950
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 103,066 82,730
Pension scheme prepayments - (849 )
Directors' loan accounts 12,926 -
115,992 81,881
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 83,456 63,039
Bank loans and overdrafts 8,131 7,000
Corporation tax 5,793 491
Other taxes and social security 12,341 24,346
VAT 6,242 14,626
Net wages 7,936 8,029
Other creditors 11,831 -
Directors' loan accounts - 33,574
135,730 151,105
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,296 22,750
15,296 22,750
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 5 5
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Paul Gough - 2,870 - - 2,870
Mr Raymond Gill - 4,848 - - 4,848
Mr Steven Kennedy - 5,208 - - 5,208
The above loan is unsecured, interest free and repayable on demand.
The loans were repaid shortly after the year end. 
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