SGA Specialist Services LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3

Registered number: OC385709

		5 April 2025		30 June 2024
	Notes	£	£	£	£
CURRENT ASSETS
Cash at bank and in hand		66		372

		66		372
Creditors: Amounts Falling Due Within One Year	4	(1,696 )		(3,720 )

NET CURRENT ASSETS (LIABILITIES)			(1,630 )		(3,348 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,630 )		(3,348 )

NET LIABILITIES ATTRIBUTABLE TO MEMBERS			(1,630 )		(3,348 )

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		468,269		454,529

			468,269		454,529

Equity
Members' other interests
Members' capital		(469,899)		(457,877)

			(469,899)		(457,877)

			(1,630)		(3,348)

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			468,269		454,529
Members' other interests			(469,899)		(457,877)

			(1,630)		(3,348)

Page 1

Page 2

SGA Specialist Services LLP

Balance Sheet (continued)

As At 5 April 2025

For the period ending 5 April 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Henry Ahovi

Partner

29th December 2025

The notes on page 3 form part of these financial statements.

1. General Information

SGA Specialist Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC385709 . The Registered Office is C/O M C Accountants, Office 4, 19 Market Square, Sandbach, Cheshire, CW11 1AT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	3 Years Straight Line

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was as follows:

	5 April 2025	30 June 2024
Office and administration	3	3

	3	3

4. Creditors: Amounts Falling Due Within One Year

	5 April 2025	30 June 2024
	£	£
Trade creditors	976	3,360
Accruals and deferred income	720	360

	1,696	3,720

Page 3