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Registered number: 07746679
SGA Corporation Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Contents
Page
Accountants' Report 1
Balance Sheet 2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of SGA Corporation Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SGA Corporation Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of SGA Corporation Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of SGA Corporation Limited and state those matters that we have agreed to state to the director of SGA Corporation Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SGA Corporation Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that SGA Corporation Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of SGA Corporation Limited . You consider that SGA Corporation Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of SGA Corporation Limited . 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 financial statements.
13th August 2026
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Page 1
Page 2
Balance Sheet
Registered number: 07746679
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Investments 4 220,930 220,930
Cash at bank and in hand 41 41
220,971 220,971
Creditors: Amounts Falling Due Within One Year 5 (46,825 ) (49,675 )
NET CURRENT ASSETS (LIABILITIES) 174,146 171,296
TOTAL ASSETS LESS CURRENT LIABILITIES 174,146 171,296
Creditors: Amounts Falling Due After More Than One Year 6 (217,247 ) (217,247 )
NET LIABILITIES (43,101 ) (45,951 )
CAPITAL AND RESERVES
Called up share capital 7 300 300
Profit and Loss Account (43,401 ) (46,251 )
SHAREHOLDERS' FUNDS (43,101) (45,951)
For the year ending 31 March 2026 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
Mr Shahar Gamliel
Director
13th August 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2024 300 (45,851 ) (45,551)
Loss for the year and total comprehensive income - (400 ) (400)
As at 31 March 2025 and 1 April 2025 300 (46,251 ) (45,951)
Profit for the year and total comprehensive income - 2,850 2,850
As at 31 March 2026 300 (43,401 ) (43,101)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
SGA Corporation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07746679 . The registered office is 103 High Street, Waltham Cross, Hertfordshire, EN8 7AN .
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 director, having considered the net liability position of the company and made due enquiries, continues to adopt the going
concern basis in preparing the financial statements as he will support the company and believes the company will continue in
operation for the foreseeable future.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Current Asset Investments
2026 2025
£ £
Other investments, held for sale 220,930 220,930
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 3,683 6,083
Accruals and deferred income - 450
Director's loan account 43,142 43,142
46,825 49,675
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 217,247 217,247
Page 4
Page 5
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 300 300
Page 5