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REGISTERED NUMBER: 10016904 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2025 |

| FOR |

| SG2A DEVELOPMENTS LIMITED |

SG2A DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10016904)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

SG2A DEVELOPMENTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2025

| DIRECTOR: | S S Bhavra

| REGISTERED OFFICE: | 10-14 Bath Road

| Slough

| SL1 3SA

| REGISTERED NUMBER: | 10016904 (England and Wales)

SG2A DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10016904)

BALANCE SHEET

28 FEBRUARY 2025

| 28.2.25 | 29.2.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 36,060 |  |

Investment property | 5 | 900,000 |  | - |  |

900,000 |  | 36,060 |  |

CURRENT ASSETS

Stocks | - |  | 465,562 |  |

Debtors | 6 | 73,260 |  | 74,211 |  |

Cash at bank | 73,719 |  | 44,164 |  |

146,979 |  | 583,937 |  |

CREDITORS

Amounts falling due within one year | 7 | 128,737 |  | 12,528 |  |

NET CURRENT ASSETS | 18,242 |  | 571,409 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 918,242 |  | 607,469 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 220,648 |  | 244,648 |  |

NET ASSETS | 697,594 |  | 362,821 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 697,494 |  | 362,721 |  |

SHAREHOLDERS' FUNDS | 697,594 |  | 362,821 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

SG2A DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10016904)

BALANCE SHEET - continued

28 FEBRUARY 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 December 2025 and were signed by:

S S Bhavra - Director

SG2A DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10016904)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. | STATUTORY INFORMATION

| SG2A Developments 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 as modified by the revaluation of certain assets.

| 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

| Tangible assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

| Motor vehicles - 4 years straight line

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic Financial Instruments as covered by Section 11 of FRS 102 (Section 1A) are measured at amortised cost. The company does not have any Other Financial Instrument as covered by Section 12 of FRS 102 (Section 1A).

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

SG2A DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10016904)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2024 | 61,790 |  |

| Disposals | (61,790 | ) |

| At 28 February 2025 | - |  |

| DEPRECIATION

| At 1 March 2024 | 25,730 |  |

| Charge for year | 15,447 |  |

| Eliminated on disposal | (41,177 | ) |

| At 28 February 2025 | - |  |

| NET BOOK VALUE

| At 28 February 2025 | - |  |

| At 29 February 2024 | 36,060 |  |

SG2A DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10016904)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Reclassification/transfer | 465,562 |  |

| At 28 February 2025 | 465,562 |  |

| DEPRECIATION

| Revaluation adjustments | (434,438 | ) |

| At 28 February 2025 | (434,438 | ) |

| NET BOOK VALUE

| At 28 February 2025 | 900,000 |  |

| Fair value at 28 February 2025 is represented by:

£ |

| Cost | 465,562 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Trade debtors | - |  | 951 |  |

| Other debtors | 73,260 |  | 73,260 |  |

73,260 |  | 74,211 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Hire purchase contracts | - |  | 9,234 |  |

| Taxation and social security | 125,011 |  | 2,454 |  |

| Other creditors & accruals | 3,726 |  | 840 |  |

128,737 |  | 12,528 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Hire purchase contracts | - |  | 31,188 |  |

| Other creditors | 220,648 |  | 213,460 |  |

220,648 |  | 244,648 |  |

SG2A DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10016904)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 28.2.25 |  | 29.2.24

| value: | £ | £ |

| 90 | Ordinary | £1 | 90 |  | 90 |  |

| 10 | Ordinary A | £1 | 10 |  | 10 |  |

100 |  | 100 |  |

10. | RELATED PARTY DISCLOSURES

| There are amounts due to related parties within other debtors. At the year end, GA&A Developments Ltd owed SG2A Developments Limited £73,260 (2024: £73,260).

| There are amounts due from related parties within other creditors. At the year end, SG2A Developments Limited owed GA&A Design Limited £218,182 (2024: £210,994).

| The companies are related parties due to having a common director and common ownership.

11. | CHARGES

| Paragon Bank plc has a fixed charge and a floating charge that covers all the property or undertaking of SG2A Developments Limited. The charge has not been satisfied at the year end.