2023-09-012024-08-312024-08-31false11515046SALLY GEORGINA GROUP 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SALLY GEORGINA GROUP LTD

(formerly VIDA NATURAL LTD)

Registered Number
11515046
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

SALLY GEORGINA GROUP LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

BUNKER, Sally Georgina

Registered Address

100 Menzies Road
2-12
St. Leonards-On-Sea
TN38 9BB

Registered Number

11515046 (England and Wales)
SALLY GEORGINA GROUP LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

ASSETS
Fixed assets
Tangible assets43,419443
3,419443
Current assets
Stocks521,36634,072
Debtors6,746,73876,647
Cash at bank and in hand2,171-
70,275110,719
70,275110,719
73,694111,162
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Profit and loss account34,75524,163
34,75524,163
Liabilities
Creditors amounts falling due within one year830,38976,999
Creditors amounts falling due after one year98,55010,000
73,694111,162
The financial statements were approved and authorised for issue by the Director on 9 February 2025, and are signed on its behalf by:
BUNKER, Sally Georgina
Director
Registered Company No. 11515046
SALLY GEORGINA GROUP LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees
Including the director

20242023
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 23443
Additions4,549
Disposals(443)
At 31 August 244,549
Depreciation and impairment
Charge for year1,130
At 31 August 241,130
Net book value
At 31 August 243,419
At 31 August 23443
5.Stocks

2024

2023

££
Other stocks21,36634,072
Total21,36634,072
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables44,45776,647
Other debtors2,281-
Total46,73876,647
7.Debtors: amounts due after one year
8.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables10,250-
Taxation and social security1,4977,999
Other creditors18,64269,000
Total30,38976,999
9.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts8,55010,000
Total8,55010,000