Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 true 2024-08-01 false 1 No description of principal activity 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC253571 2024-08-01 2025-07-31 SC253571 2023-08-01 2024-07-31 SC253571 2025-07-31 SC253571 2024-07-31 SC253571 c:CompanySecretary1 2024-08-01 2025-07-31 SC253571 c:Director1 2024-08-01 2025-07-31 SC253571 c:RegisteredOffice 2024-08-01 2025-07-31 SC253571 d:PlantMachinery 2024-08-01 2025-07-31 SC253571 d:PlantMachinery 2025-07-31 SC253571 d:PlantMachinery 2024-07-31 SC253571 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC253571 d:MotorVehicles 2024-08-01 2025-07-31 SC253571 d:MotorVehicles 2025-07-31 SC253571 d:MotorVehicles 2024-07-31 SC253571 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC253571 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC253571 d:CurrentFinancialInstruments 2025-07-31 SC253571 d:CurrentFinancialInstruments 2024-07-31 SC253571 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 SC253571 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 SC253571 d:ShareCapital 2025-07-31 SC253571 d:ShareCapital 2024-07-31 SC253571 d:RetainedEarningsAccumulatedLosses 2025-07-31 SC253571 d:RetainedEarningsAccumulatedLosses 2024-07-31 SC253571 c:OrdinaryShareClass1 2024-08-01 2025-07-31 SC253571 c:OrdinaryShareClass1 2025-07-31 SC253571 c:OrdinaryShareClass1 2024-07-31 SC253571 c:FRS102 2024-08-01 2025-07-31 SC253571 c:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 SC253571 c:FullAccounts 2024-08-01 2025-07-31 SC253571 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC253571 e:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC253571 S & SG LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
S & SG LTD COMPANY INFORMATION
DIRECTOR | M A Gillies
COMPANY SECRETARY | A Coff
REGISTERED NUMBER | SC253571
REGISTERED OFFICE | 9 Keith Street
| Stornoway
| Scotland
| HS1 2QG
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
S & SG LTD REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF S & SG LTD FOR THE YEAR ENDED 31 JULY 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of S & SG LTD for the year ended 31 July 2025 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas -framework-preparation -of-accounts. This report is made solely to the director of S & SG LTD in accordance with the terms of our engagement letter dated 18 May 2022. Our work has been undertaken solely to prepare for your approval the financial statements of S & SG LTD and state those matters that we have agreed to state to the director of S & SG LTD in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas -framework-preparation -of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S & SG LTD and its director for our work or for this report. It is your duty to ensure that S & SG LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of S & SG LTD. You consider that S & SG LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of S & SG LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. EQ Accountants Limited Chartered Accountants Westby 64 West High Street Forfar Angus DD8 1BJ 8 April 2026 Page 1
S & SG LTD REGISTERED NUMBER: SC253571 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 32,664 |  | 23,521
|  |  | 32,664 |  | 23,521
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 4,934 |  | 280 |
Cash at bank and in hand |  | 8,053 |  | 11,650 |
|  | 12,987 |  | 11,930 |
Creditors: amounts falling due within one year | 6 | (11,079) |  | (17,431) |
Net current assets/(liabilities) |  |  | 1,908 |  | (5,501)
Total assets less current liabilities |  |  | 34,572 |  | 18,020
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (8,166) |  | (1,718) |
|  |  | (8,166) |  | (1,718)
Net assets |  |  | 26,406 |  | 16,302
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | 26,405 |  | 16,301
|  |  | 26,406 |  | 16,302
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 income and retained earnings 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 8 April 2026.
M A Gillies
Director
Page 2
S & SG LTD REGISTERED NUMBER: SC253571 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025 The notes on pages 4 to 7 form part of these financial statements. Page 3
S & SG LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | GENERAL INFORMATION
The entity is a private company, limited by shares, incorporated in Scotland with the registered office at 9 Keith Street, Stornoway, Isle of Lewis. The financial statements are presented in Sterling, which is the functional currency of the company and rounded to the nearest £. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 4
S & SG LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss 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 in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙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 ∙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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.4 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 12.5% reducing balance
|  |  |  | Motor vehicles | - | 25% straight line
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 5
S & SG LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.6 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 August 2024 | 36,656 | 23,695 | 60,351
| Additions | 18,500 | - | 18,500
| At 31 July 2025 | 55,156 | 23,695 | 78,851
| Depreciation |  |  |
| At 1 August 2024 | 30,906 | 5,924 | 36,830
| Charge for the year on owned assets | 3,433 | 5,924 | 9,357
| At 31 July 2025 | 34,339 | 11,848 | 46,187
| Net book value |  |  |
| At 31 July 2025 | 20,817 | 11,847 | 32,664
| At 31 July 2024 | 5,750 | 17,771 | 23,521
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S & SG LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 4,934 | 280
|  | 4,934 | 280
6. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 369 | 1,791
| Other creditors | 10,710 | 15,640
|  | 11,079 | 17,431
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
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