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Company Registration No. 8363341 (England and Wales)
SGA (ST AUSTELL) LTD Unaudited accounts for the year ended 31 January 2026
SGA (ST AUSTELL) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SGA (ST AUSTELL) LTD Company Information for the year ended 31 January 2026
Director
SHAUN GOLLEY
Company Number
8363341 (England and Wales)
Registered Office
102 TREVERBYN ROAD CARCLAZE IND ESTATE ST AUSTELL CORNWALL PL25 4EW
Accountants
SG ACCOUNTANCY 102 TREVERBYN ROAD CARCLAZE IND ESTATE ST AUSTELL CORNWALL PL25 4EW
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SGA (ST AUSTELL) LTD Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
87,000
87,000
Tangible assets
5
93,071
74,799
180,071
161,799
Current assets
Debtors
6
13,980
13,669
Cash at bank and in hand
35,759
37,452
49,739
51,121
Creditors: amounts falling due within one year
7
(24,753)
(29,269)
Net current assets
24,986
21,852
Total assets less current liabilities
205,057
183,651
Creditors: amounts falling due after more than one year
8
(46,221)
(21,536)
Net assets
158,836
162,115
Capital and reserves
Called up share capital
1
1
Profit and loss account
158,835
162,114
Shareholders' funds
158,836
162,115
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 March 2026 and were signed on its behalf by
SHAUN GOLLEY Director Company Registration No. 8363341
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SGA (ST AUSTELL) LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
SGA (ST AUSTELL) LTD is a private company, limited by shares, registered in England and Wales, registration number 8363341. The registered office is 102 TREVERBYN ROAD, CARCLAZE IND ESTATE, ST AUSTELL, CORNWALL, PL25 4EW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 February 2025
87,000
At 31 January 2026
87,000
Amortisation
At 1 February 2025
-
At 31 January 2026
-
Net book value
At 31 January 2026
87,000
At 31 January 2025
87,000
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SGA (ST AUSTELL) LTD Notes to the Accounts for the year ended 31 January 2026
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2025
6,162
26,999
57,700
11,090
101,951
Additions
430
53,433
2,119
-
55,982
Disposals
-
(26,999)
-
(916)
(27,915)
At 31 January 2026
6,592
53,433
59,819
10,174
130,018
Depreciation
At 1 February 2025
4,262
10,249
3,517
9,124
27,152
Charge for the year
504
13,358
5,430
1,393
20,685
On disposals
-
(10,249)
-
(641)
(10,890)
At 31 January 2026
4,766
13,358
8,947
9,876
36,947
Net book value
At 31 January 2026
1,826
40,075
50,872
298
93,071
At 31 January 2025
1,900
16,750
54,183
1,966
74,799
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
4,845
5,129
Accrued income and prepayments
645
640
Other debtors
8,490
7,900
13,980
13,669
7
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
8,349
-
Trade creditors
1,457
2,976
Taxes and social security
8,640
11,894
Other creditors
3,899
5,625
Loans from directors
2,208
8,579
Accruals
200
195
24,753
29,269
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
5,000
Obligations under finance leases and hire purchase contracts
46,221
16,536
46,221
21,536
9
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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