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Company Registration No. 9847705 (England and Wales)
SGB Architectural Design Ltd Unaudited accounts for the year ended 31 October 2023
SGB Architectural Design Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
131 
691 
Current assets
Debtors
1,368 
1,261 
Cash at bank and in hand
301 
39 
1,669 
1,300 
Creditors: amounts falling due within one year
(1,655)
(1,760)
Net current assets/(liabilities)
14 
(460)
Total assets less current liabilities
145 
231 
Provisions for liabilities
Deferred tax
(25)
(131)
Net assets
120 
100 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
20 
- 
Shareholders' funds
120 
100 
For the year ending 31 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2024 and were signed on its behalf by
Steven Graham Buckley Director Company Registration No. 9847705
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SGB Architectural Design Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
SGB Architectural Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 9847705. The registered office is 'Newlands', Evesham Road, Salford Priors, Evesham, Worcestershire, WR11 8UU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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SGB Architectural Design Ltd Notes to the Accounts for the year ended 31 October 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 November 2022
4,038 
At 31 October 2023
4,038 
Depreciation
At 1 November 2022
3,347 
Charge for the year
560 
At 31 October 2023
3,907 
Net book value
At 31 October 2023
131 
At 31 October 2022
691 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
1,368 
1,261 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
995 
1,280 
Accruals
660 
480 
1,655 
1,760 
7
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
25 
131 
2023 
2022 
£ 
£ 
Provision at start of year
131 
390 
Credited to the profit and loss account
(106)
(259)
Provision at end of year
25 
131 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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SGB Architectural Design Ltd Notes to the Accounts for the year ended 31 October 2023
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Caroline Ann Buckley
Loan repayable on demand
631 
492 
- 
1,123 
Steven Graham Buckley
Loan repayable on demand
630 
- 
630 
- 
1,261 
492 
630 
1,123 
10
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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