Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true 2024-07-01 false Management consulting 1 1 true false 09628091 2024-07-01 2025-06-30 09628091 2023-07-01 2024-06-30 09628091 2025-06-30 09628091 2024-06-30 09628091 c:Director1 2024-07-01 2025-06-30 09628091 d:FurnitureFittings 2024-07-01 2025-06-30 09628091 d:OfficeEquipment 2024-07-01 2025-06-30 09628091 d:OfficeEquipment 2025-06-30 09628091 d:OfficeEquipment 2024-06-30 09628091 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 09628091 d:CurrentFinancialInstruments 2025-06-30 09628091 d:CurrentFinancialInstruments 2024-06-30 09628091 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 09628091 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 09628091 d:ShareCapital 2025-06-30 09628091 d:ShareCapital 2024-06-30 09628091 d:RetainedEarningsAccumulatedLosses 2025-06-30 09628091 d:RetainedEarningsAccumulatedLosses 2024-06-30 09628091 c:OrdinaryShareClass1 2024-07-01 2025-06-30 09628091 c:OrdinaryShareClass1 2025-06-30 09628091 c:FRS102 2024-07-01 2025-06-30 09628091 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09628091 c:FullAccounts 2024-07-01 2025-06-30 09628091 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09628091 2 2024-07-01 2025-06-30 09628091 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09628091 SG START CONSULTING LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
SG START CONSULTING LIMITED
CONTENTS
| Page
Statement of financial position | 1
Notes to the financial statements | 2 - 6
SG START CONSULTING LIMITED REGISTERED NUMBER:09628091
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,366 |  | 1,554
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 20,011 |  | 5,777 |
Bank and cash balances |  | 48,412 |  | 27,182 |
|  | 68,423 |  | 32,959 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (14,406) |  | (13,513) |
Net current assets |  |  | 54,017 |  | 19,446
Net assets |  |  | 58,383 |  | 21,000
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 58,283 |  | 20,900
|  |  | 58,383 |  | 21,000
The director considers 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 director acknowledges his 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 27 January 2026.
P Costa Di Polonghera
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
SG START CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
SG Start Consulting Limited is a private limited liability company registered in England and Wales. Its principal place of business and registered office address is at Drayton Court, 6a Drayton Gardens, London SW10 9RQ. The principal activity of the company during the year was that of provision of consultancy and events management services. 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 | Turnover
Turnover represents amounts receivable from consultancy and events management services provided during the period, exclusive of Value Added Tax. Revenue from consultancy and events management services is recognised when the service is provided and the right to receive consideration for work done has been established.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 33% |
|  |  |  | Office equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 2
SG START CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Basic financial instruments
The company only enters into transactions that result in the recognition of basic financial assets and basic financial liabilities. Basic financial assets, such as trade and other debtors, are initially recognised at the transaction price less attributable transaction costs. Basic financial liabilities, such as trade and other creditors, are initially recognised at the transaction price plus attributable transaction costs. Subsequently, they are measured at amortised cost using the effective interest method, less any impairment losses in the case of basic financial assets. Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Cash and cash equivalents comprise cash in hand and bank balances.
| 2.5 | Foreign currency translation
The company's functional and presentational currency is £ sterling. Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income.
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable.
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
SG START CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.8 | Taxation
Tax is recognised in the Statement of Comprehensive Income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that: a) The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and b) Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
SG START CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost |
| At 1 July 2024 | 4,835
| Additions | 3,872
| At 30 June 2025 | 8,707
| Depreciation |
| At 1 July 2024 | 3,281
| Charge for the year on owned assets | 1,060
| At 30 June 2025 | 4,341
| Net book value |
| At 30 June 2025 | 4,366
| At 30 June 2024 | 1,554
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 177 | 415
| Prepayments and accrued income | 19,834 | 537
| Tax recoverable | - | 4,825
|  | 20,011 | 5,777
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 467 | 467
| Other taxation and social security | 10,756 | -
| Other creditors | 41 | 10,046
| Accruals and deferred income | 3,142 | 3,000
|  | 14,406 | 13,513
Page 5
SG START CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1 each | 100 | 100
Page 6