Registered number
14380410
SERGEANT INVESTMENTS LTD
Unaudited Filleted Accounts
30 September 2024
SERGEANT INVESTMENTS LTD
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SERGEANT INVESTMENTS LTD for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SERGEANT INVESTMENTS LTD for the year ended 30 September 2024 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at
www.icaew.com/en/members/regulations-standards-and-guidance
Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
Weber & Associates
Chartered Accountants
5 St John's Lane
London
EC1M 4BH
16 June 2025
SERGEANT INVESTMENTS LTD
Registered number: 14380410
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 5,565 -
Cash at bank and in hand 2,006 1,297
7,571 1,297
Creditors: amounts falling due within one year 4 (4,886) (2,744)
Net current assets/(liabilities) 2,685 (1,447)
Net assets/(liabilities) 2,685 (1,447)
Capital and reserves
Called up share capital 50 50
Profit and loss account 2,635 (1,497)
Shareholders' funds 2,685 (1,447)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D. A. Sergeant
Director
Approved by the board on 16 June 2025
SERGEANT INVESTMENTS LTD
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
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).
Going concern
The director having assessed the available information and after making appropriate enquiries, has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus, he continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the 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.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Debtors 2024 2023
£ £
Trade debtors 5,565 -
4 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 2,820 6
Other creditors 2,066 2,738
4,886 2,744
5 Related party transactions
As at the balance sheet date, the Company owed Mr D. Sergeant a sum of £965 (2023: £1,927).
6 Controlling party
Mr D. Sergeant, Ms R. Sergeant and Mr C. Sergeant, control the Company as a result of controlling, directly or indirectly, 100 per cent of the issued share capital of the Company.
7 Other information
SERGEANT INVESTMENTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
100 Gates Green Road
West Wickham
BR4 9DG
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