S4A Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09817051

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		11,700		7,725
Tangible Assets	5		5,652		5,155

			17,352		12,880
CURRENT ASSETS
Stocks	6	17,500		17,500
Debtors	7	197,419		346,020

		214,919		363,520
Creditors: Amounts Falling Due Within One Year	8	(700,894 )		(381,121 )

NET CURRENT ASSETS (LIABILITIES)			(485,975 )		(17,601 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(468,623 )		(4,721 )

Creditors: Amounts Falling Due After More Than One Year	9		(63,121 )		(341,851 )

NET LIABILITIES			(531,744 )		(346,572 )

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			(531,754 )		(346,582 )

SHAREHOLDERS' FUNDS			(531,744)		(346,572)

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S4A Group Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

M J Ogle

Director

28 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

S4A Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09817051 . The registered office is 2 Little Balmer, Buckingham Industrial Estate, Buckingham, MK18 1TF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life.

2.5. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to the profit and loss account on a straight line basis over their expected useful economic lives of 4 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Computer Equipment	33% reducing balance

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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S4A Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 85 (2024: 73)

4. Intangible Assets

	Goodwill	Development Costs	Total
	£	£	£
Cost
As at 1 September 2024	10,000	12,300	22,300
Additions	-	9,400	9,400

As at 31 August 2025	10,000	21,700	31,700

Amortisation
As at 1 September 2024	10,000	4,575	14,575
Provided during the period	-	5,425	5,425

As at 31 August 2025	10,000	10,000	20,000

Net Book Value
As at 31 August 2025	-	11,700	11,700

As at 1 September 2024	-	7,725	7,725

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	-	23,843	23,843
Additions	706	2,490	3,196

As at 31 August 2025	706	26,333	27,039

Depreciation
As at 1 September 2024	-	18,688	18,688
Provided during the period	176	2,523	2,699

As at 31 August 2025	176	21,211	21,387

Net Book Value
As at 31 August 2025	530	5,122	5,652

As at 1 September 2024	-	5,155	5,155

6. Stocks

	2025	2024
	£	£
Stock	17,500	17,500

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S4A Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	98,187	91,776
Other debtors	99,232	254,244

	197,419	346,020

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	48,043	27,142
Bank loans and overdrafts	227,883	55,237
Other loans	144,000	40,000
Amounts owed to group undertakings	154,194	124,494
Other creditors	20,590	13,074
Taxation and social security	106,184	121,174

	700,894	381,121

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	63,121	341,851

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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