REGISTERED NUMBER: 03107819 (England and Wales)

SPECIALIST GROUP INTERNATIONAL LIMITED

Unaudited Financial Statements

for the Year Ended 30 September 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Faulding

Mrs A C Faulding

Ms N Garrett

SECRETARY:

Ms N Garrett

REGISTERED OFFICE:

Units 4 - 9

Havenbury Industrial Estate

Station Road

Dorking

Surrey

RH4 1ES

REGISTERED NUMBER:

03107819 (England and Wales)

ACCOUNTANTS:

The Bailey Partnership

Chartered Accountants

The Old Mill, Kings Mill

Kings Mill Lane

South Nutfield

Surrey

RH1 5NB

FIXED ASSETS

Tangible assets

4

1,067,085

1,041,459

CURRENT ASSETS

Debtors

151,318

169,621

Cash at bank

107,510

230,866

258,828

400,487

CREDITORS

Amounts falling due within one year

599,744

608,083

NET CURRENT LIABILITIES

(340,916

)

(207,596

)

TOTAL ASSETS LESS CURRENT LIABILITIES

726,169

833,863

CREDITORS

Amounts falling due after more than one year

168,960

121,756

NET ASSETS

557,209

712,107

CAPITAL AND RESERVES

Called up share capital

7

3,000

3,000

Revaluation reserve

8

410,862

410,862

Retained earnings

8

143,347

298,245

SHAREHOLDERS' FUNDS

557,209

712,107

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 30 September 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 20 May 2026 and were signed on its behalf by:

P J Faulding - Director

1.	STATUTORY INFORMATION

Specialist Group International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

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

Freehold property

-

2.5% on cost

Plant and machinery

-

25% on reducing balance

Fixed assets do not require replacement of parts or the cost of major inspections to be recognised separately.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Holiday pay

No liability is recognised in respect of holiday pay as employees are unable to carry forward holiday into future periods.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

4,194,548

Additions

223,021

At 30 September 2025

4,417,569

DEPRECIATION

At 1 October 2024

3,153,089

Charge for year

197,395

At 30 September 2025

3,350,484

NET BOOK VALUE

At 30 September 2025

1,067,085

At 30 September 2024

1,041,459

5.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

38,674

38,674

Amounts falling due between two and five years:

Bank loans - 2-5 years

2,049

37,772

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

40,723

76,446

Hire purchase contracts

252,324

177,223

293,047

253,669

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Share capital

A

£1

3,000

1,000

1,000

Share capital

B

£1

-

1,000

1,000

Share capital

C

£1

-

1,000

3,000

3,000

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 October 2024

298,245

410,862

709,107

Profit for the year

145,102

145,102

Dividends

(300,000

)

(300,000

)

At 30 September 2025

143,347

410,862

554,209