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Registered number: 07427392
SGA ESTATES LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 AUGUST 2025
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SGA ESTATES LIMITED
COMPANY INFORMATION
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L R Quail (appointed 1 April 2026)
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SGA ESTATES LIMITED
CONTENTS
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Statement of financial position
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Statement of changes in equity
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Notes to the financial statements
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SGA ESTATES LIMITED
REGISTERED NUMBER: 07427392
STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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The directors consider 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 directors acknowledge their 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 19 May 2026.
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C J Spires
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SGA ESTATES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
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Comprehensive income for the year
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Total comprehensive income for the year
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SGA ESTATES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024
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Comprehensive income for the year
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Total comprehensive income for the year
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SGA ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
SGA Estates Limited is a limited company domiciled and incorporated in England and Wales. The registered office is 1st Floor Cordy House, 87-95 Curtain Road, London, United Kingdom, EC2A 3BS.
2.Accounting policies
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Basis of preparation of financial statements
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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:
The Company will be supported by the shareholders of the Company.
Turnover represents amounts receivable for goods and services net of VAT.
The tax expense represents the tax currently payable.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
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Cash and cash equivalents
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Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.
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Prepayments and accrued income
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SGA ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Allotted, called up and fully paid
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1 (2024 - 1) Ordinary share of £1.00
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SGA ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
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Related party transactions
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The companies and LLPs disclosed below are related by having a mutual director (or member).
During the year, the Company recharged staff costs of £1,662,613 (2024: £1,553,241) to related LLPs.
During the year, the Company recharged staff costs of £1,242,498 (2024: £1,151,645) to related companies.
During the year, the Company was recharged staff costs of £420,000 (2024: £420,000) from a related company.
At the year end, the net balance due to the entities in which one of the directors has a controlling interest was £2,483,592 (2024: £3,121 owed from entities).
At the year end, the net balance due from the LLPs in which one of the directors has a non controlling interest was £147,809 (2024: £270,902).
At the year end, the net balance due from the companies in which one of the directors has a non controlling interest was £157,726 (2024: £302,227).
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