Registered number
05673818
SGAT Computing Services Ltd
Filleted Accounts
30 June 2025
SGAT Computing Services Ltd
Registered number: 05673818
Balance Sheet
as at 30 June 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 - 4,863
Current assets
Debtors 4 - 12,540
Cash at bank and in hand 26,250 26,383
26,250 38,923
Creditors: amounts falling due within one year 5 (26,207) (29,437)
Net current assets 43 9,486
Net assets 43 14,349
Capital and reserves
Called up share capital 4 4
Profit and loss account 39 14,345
Shareholders' funds 43 14,349
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.
…………………………………….
G Erskine-Jones
Director
Approved by the board on 4 August 2025
SGAT Computing Services Ltd
Notes to the Accounts
for the period from 1 February 2024 to 30 June 2025
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).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Fixtures, fittings, tools and equipment 25% reducing balance
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 February 2024 2,751 8,221 10,972
Disposals (2,751) (8,221) (10,972)
At 30 June 2025 - - -
Depreciation
At 1 February 2024 - 6,109 6,109
On disposals - (6,109) (6,109)
At 30 June 2025 - - -
Net book value
At 30 June 2025 - - -
At 31 January 2024 2,751 2,112 4,863
4 Debtors 2025 2024
£ £
Trade debtors - 12,540
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 16,752 22,257
Director's account 8,330 2,430
Other creditors 1,125 4,750
26,207 29,437
6 Other information
SGAT Computing Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
96 South Street
Leighton Buzzard
Bedfordshire
LU7 3PA
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