REGISTERED NUMBER: 07479313 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

S A Technology Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S Armario

REGISTERED OFFICE:

Broom House

39/43 London Road

Hadleigh, Benfleet

Essex

SS7 2QL

REGISTERED NUMBER:

07479313 (England and Wales)

ACCOUNTANTS:

BPSL

Brooms Professional Services Limited

Chartered Certified Accountants

Broom House

39/43 London Road

Hadleigh, Benfleet

Essex

SS7 2QL

BANKERS:

Nat West

Colchester Branch

25 Higfh Street

Colchester

Essex

CO1 1DG

FIXED ASSETS

Tangible assets

4

13,701

19,293

CURRENT ASSETS

Debtors

5

121,117

100,816

Cash at bank

55,689

59,102

176,806

159,918

CREDITORS

Amounts falling due within one year

6

122,908

139,593

NET CURRENT ASSETS

53,898

20,325

TOTAL ASSETS LESS CURRENT LIABILITIES

67,599

39,618

CREDITORS

Amounts falling due after more than one year

7

(7,772

)

(18,579

)

PROVISIONS FOR LIABILITIES

9

(264

)

(1,323

)

NET ASSETS

59,563

19,716

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

59,561

19,714

SHAREHOLDERS' FUNDS

59,563

19,716

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

Mr S Armario - Director

1.	STATUTORY INFORMATION

S A Technology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 June 2024

13,893

22,500

36,393

Additions

1,025

-

1,025

At 31 May 2025

14,918

22,500

37,418

DEPRECIATION

At 1 June 2024

8,227

8,873

17,100

Charge for year

3,210

3,407

6,617

At 31 May 2025

11,437

12,280

23,717

NET BOOK VALUE

At 31 May 2025

3,481

10,220

13,701

At 31 May 2024

5,666

13,627

19,293

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

118,454

99,566

Prepayments

2,663

1,250

121,117

100,816

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

6,000

6,000

Hire purchase contracts

4,807

4,264

Trade creditors

18,727

44,324

Tax

22,638

12,045

Social security and other taxes

803

481

VAT

10,283

7,319

Other creditors

199

84

Directors' current accounts

55,718

61,643

Accruals and deferred income

3,733

3,433

122,908

139,593

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans - 1-2 years

1,000

6,000

Bank loans - 2-5 years

-

1,000

Hire purchase contracts

6,772

11,579

7,772

18,579

8.	SECURED DEBTS

Within creditors there are £19,565 of hire purchase agreements secured against the related assets.

9.	PROVISIONS FOR LIABILITIES

31.5.25

31.5.24

£

£

Other provisions

Doubtful debt provision

264

1,323

Other

provisions

£

Balance at 1 June 2024

4,643

Balance at 31 May 2025

4,643