Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312025-05-122023-09-01falseNo description of principal activity00truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07427392 2023-09-01 2024-08-31 07427392 2022-09-01 2023-08-31 07427392 2024-08-31 07427392 2023-08-31 07427392 2022-09-01 07427392 c:Director2 2023-09-01 2024-08-31 07427392 c:Director2 2024-08-31 07427392 c:Director4 2023-09-01 2024-08-31 07427392 c:Director5 2023-09-01 2024-08-31 07427392 c:Director5 2024-08-31 07427392 c:RegisteredOffice 2023-09-01 2024-08-31 07427392 d:CurrentFinancialInstruments 2024-08-31 07427392 d:CurrentFinancialInstruments 2023-08-31 07427392 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 07427392 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 07427392 d:ShareCapital 2023-09-01 2024-08-31 07427392 d:ShareCapital 2024-08-31 07427392 d:ShareCapital 2022-09-01 2023-08-31 07427392 d:ShareCapital 2023-08-31 07427392 d:ShareCapital 2022-09-01 07427392 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 07427392 d:RetainedEarningsAccumulatedLosses 2024-08-31 07427392 d:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 07427392 d:RetainedEarningsAccumulatedLosses 2023-08-31 07427392 d:RetainedEarningsAccumulatedLosses 2022-09-01 07427392 c:OrdinaryShareClass1 2023-09-01 2024-08-31 07427392 c:OrdinaryShareClass1 2024-08-31 07427392 c:OrdinaryShareClass1 2023-08-31 07427392 c:FRS102 2023-09-01 2024-08-31 07427392 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 07427392 c:FullAccounts 2023-09-01 2024-08-31 07427392 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 07427392 2 2023-09-01 2024-08-31 07427392 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07427392









SGA ESTATES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
SGA ESTATES LIMITED
 
 
COMPANY INFORMATION


Directors
H T Smith (resigned 28 March 2024)
C Spires 
C Reynolds (appointed 23 February 2024)




Registered number
07427392



Registered office
First Floor Kirkdale House
Kirkdale Road

Leytonstone

London

E11 1HP





 
SGA ESTATES LIMITED
 

CONTENTS



Page
Statement of financial position
1
Statement of changes in equity
2 - 3
Notes to the financial statements
4 - 6


 
SGA ESTATES LIMITED
REGISTERED NUMBER: 07427392

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
791,791
570,955

Cash at bank and in hand
 4 
75,325
702,525

  
867,116
1,273,480

Creditors: amounts falling due within one year
 5 
(843,175)
(1,244,087)

Net current assets
  
 
 
23,941
 
 
29,393

Total assets less current liabilities
  
23,941
29,393

  

Net assets
  
23,941
29,393


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
23,940
29,392

  
23,941
29,393


The directors consider 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 directors acknowledge their 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 comprehensive income 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 on 12 May 2025.




................................................
C Spires
Director

Page 1

 
SGA ESTATES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 September 2023
1
29,392
29,393


Comprehensive income for the year

Loss for the year
-
(5,452)
(5,452)
Total comprehensive income for the year
-
(5,452)
(5,452)


At 31 August 2024
1
23,940
23,941


Page 2

 
SGA ESTATES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 September 2022
1
8,570
8,571


Comprehensive income for the year

Profit for the year
-
20,822
20,822
Total comprehensive income for the year
-
20,822
20,822


At 31 August 2023
1
29,392
29,393


Page 3

 
SGA ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

SGA Estates Limited is a limited company domiciled and incorporated in England and Wales. The registered office is First Floor Kirkdale House, Kirkdale Road, Leytonstone, London, E11 1HP.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company will be supported by the shareholders of the Company.

 
2.3

Turnover

Turnover represents amounts receivable for goods and services net of VAT.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Taxation

The tax expense represents the tax currently payable.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

 
2.6

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Page 4

 
SGA ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

3.


Debtors

2024
2023
£
£


Trade debtors
573,129
565,080

Other debtors
18,662
5,875

Prepayments and accrued income
200,000
-

791,791
570,955



4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
75,325
702,525

75,325
702,525



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
744,000
1,752

Corporation tax
9,963
15,987

Other taxation and social security
89,212
258,647

Other creditors
-
437,701

Accruals and deferred income
-
530,000

843,175
1,244,087



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1


Page 5

 
SGA ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Related party transactions

The companies and LLPs disclosed below are related by having a mutual director (or member).
During the year, the Company recharged staff costs of £1,553,241 (2023: £2,129,053) to related LLPs.
During the year, the Company recharged staff costs of £1,151,645 (2023: £835,530) to related companies.
During the year, the Company was recharged staff costs of £420,000 (2023: £530,000) from a related company.
At the year end, the net balance owed from the entities in which one of the directors has a controlling interest was £3,121 (2023: £437,701 due to entities).
At the year end, the net balance due from the LLPs in which one of the directors has a non controlling interest was £270,902 (2023: £351,804).
At the year end, the net balance due from the companies in which one of the directors has a controlling interest was £nil (2023: £8,202).
At the year end, the net balance due from the companies in which one of the directors has a non controlling interest was £302,227 (2023: £205,074).

Page 6