REGISTERED NUMBER: 08249581

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SGT SELECT LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Wartho

S Dixon

SECRETARY:

C Wartho

REGISTERED OFFICE:

The Old Station Yard

Station Road

Taplow

Berkshire

SL6 0NU

REGISTERED NUMBER:

08249581

ACCOUNTANTS:

Knight & Company Ltd

11 Castle Hill

Maidenhead

Berkshire

SL6 4AA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,423

7,231

5,423

7,231

CURRENT ASSETS

Stocks

8,457

8,351

Debtors

50,312

54,040

Cash at bank and in hand

34

39

58,803

62,430

CREDITORS

Amounts falling due within one year

139,527

142,774

NET CURRENT LIABILITIES

(80,724

)

(80,344

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(75,301

)

(73,113

)

CREDITORS

Amounts falling due after more than one year

53,657

46,414

NET LIABILITIES

(128,958

)

(119,527

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(129,058

)

(119,627

)

SHAREHOLDERS' FUNDS

(128,958

)

(119,527

)

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

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

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by:

C Wartho - Director

1.	STATUTORY INFORMATION

SGT Select Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and any recognised impairment loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Net realisable value is based on selling price less anticipated costs to completion plus selling costs.

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.

Going concern

The directors consider it appropriate to prepare financial statements on a going concern basis as the company is reliant on the funding provided by 3rd party loan and investments from shareholders.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

13,333

AMORTISATION

At 1 November 2024

and 31 October 2025

13,333

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

36,007

DEPRECIATION

At 1 November 2024

28,776

Charge for year

1,808

At 31 October 2025

30,584

NET BOOK VALUE

At 31 October 2025

5,423

At 31 October 2024

7,231

6.	LEASING AGREEMENTS

As at 31st October 2025 the company had rental commitments of £40,000.

7.	RELATED PARTY DISCLOSURES