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Registered number: 03807579
Segedunum Systems Ltd.
Unaudited Financial Statements
For The Year Ended 6 April 2026
Radford & Sergeant Limited
Quatro House
Lyon Way, Frimley Road
Camberley
Surrey
GU16 7ER
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03807579
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 350 1,004
350 1,004
CURRENT ASSETS
Debtors 5 5,193 7,006
Cash at bank and in hand 8,666 11,469
13,859 18,475
Creditors: Amounts Falling Due Within One Year 6 (9,731 ) (10,014 )
NET CURRENT ASSETS (LIABILITIES) 4,128 8,461
TOTAL ASSETS LESS CURRENT LIABILITIES 4,478 9,465
PROVISIONS FOR LIABILITIES
Deferred Taxation - (10 )
NET ASSETS 4,478 9,455
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 4,378 9,355
SHAREHOLDERS' FUNDS 4,478 9,455
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For the year ending 6 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
C Waddington
Director
31 July 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Segedunum Systems Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 03807579 . The registered office is 149 Maidenhead Road, Windsor, Berkshire, SL4 5EZ.
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. Turnover
Turnover represents net invoiced sales of services excluding value added tax. Where services are performed
gradually over time revenue is recognised as the activity progresses.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Computer Equipment 33% on cost and 20% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 1 1
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 7 April 2025 9,658
As at 6 April 2026 9,658
Depreciation
As at 7 April 2025 8,654
Provided during the period 654
As at 6 April 2026 9,308
Net Book Value
As at 6 April 2026 350
As at 7 April 2025 1,004
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 5,111 7,006
Deferred tax current asset 82 -
5,193 7,006
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
VAT 6,880 7,693
Other creditors 1 1
Accruals and deferred income 870 840
Directors' loan accounts 1,980 1,480
9,731 10,014
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
8. Dividends
The above dividends were paid to the directors of the company.
9. Ultimate Controlling Party
The company's ultimate controlling party is C Waddington by virtue of his ownership of 51% of the issued share capital in the company.
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