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Company Registration No. 8363341 (England and Wales)
SGA (ST AUSTELL) LTD Unaudited accounts for the year ended 31 January 2024
SGA (ST AUSTELL) LTD Unaudited accounts Contents
Page
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SGA (ST AUSTELL) LTD Company Information for the year ended 31 January 2024
Director
SHAUN GOLLEY
Company Number
8363341 (England and Wales)
Registered Office
102 TREVERBYN ROAD CARCLAZE IND ESTATE ST AUSTELL CORNWALL PL25 4EW
Accountants
SG ACCOUNTANCY 102 TREVERBYN ROAD CARCLAZE IND ESTATE ST AUSTELL CORNWALL PL25 4EW
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SGA (ST AUSTELL) LTD Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
87,000 
87,000 
Tangible assets
60,646 
35,081 
147,646 
122,081 
Current assets
Debtors
13,876 
15,222 
Cash at bank and in hand
43,486 
59,027 
57,362 
74,249 
Creditors: amounts falling due within one year
(18,563)
(25,392)
Net current assets
38,799 
48,857 
Total assets less current liabilities
186,445 
170,938 
Creditors: amounts falling due after more than one year
(28,475)
(15,000)
Net assets
157,970 
155,938 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
157,969 
155,937 
Shareholders' funds
157,970 
155,938 
For the year ending 31 January 2024 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 director acknowledges his 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 and authorised for issue on 2 August 2024 and were signed on its behalf by
SHAUN GOLLEY Director Company Registration No. 8363341
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SGA (ST AUSTELL) LTD Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
SGA (ST AUSTELL) LTD is a private company, limited by shares, registered in England and Wales, registration number 8363341. The registered office is 102 TREVERBYN ROAD, CARCLAZE IND ESTATE, ST AUSTELL, CORNWALL, PL25 4EW.
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.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2023
87,000 
At 31 January 2024
87,000 
Amortisation
At 1 February 2023
- 
At 31 January 2024
- 
Net book value
At 31 January 2024
87,000 
At 31 January 2023
87,000 
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SGA (ST AUSTELL) LTD Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2023
3,961 
- 
33,517 
8,706 
46,184 
Additions
- 
58,999 
338 
1,972 
61,309 
Disposals
- 
(32,000)
- 
(1,504)
(33,504)
At 31 January 2024
3,961 
26,999 
33,855 
9,174 
73,989 
Depreciation
At 1 February 2023
3,505 
- 
- 
7,598 
11,103 
Charge for the year
238 
1,999 
- 
1,064 
3,301 
On disposals
- 
- 
- 
(1,061)
(1,061)
At 31 January 2024
3,743 
1,999 
- 
7,601 
13,343 
Net book value
At 31 January 2024
218 
25,000 
33,855 
1,573 
60,646 
At 31 January 2023
456 
- 
33,517 
1,108 
35,081 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,146 
9,337 
Accrued income and prepayments
730 
675 
Other debtors
5,000 
5,210 
13,876 
15,222 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
571 
444 
Taxes and social security
13,545 
17,706 
Other creditors
3,518 
6,735 
Loans from directors
929 
507 
18,563 
25,392 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
10,000 
15,000 
Obligations under finance leases and hire purchase contracts
18,475 
- 
28,475 
15,000 
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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