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Company Registration No. 09512100 (England and Wales)
SGPC Limited Unaudited accounts for the year ended 31 March 2025
SGPC Limited Unaudited accounts Contents
Page
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SGPC Limited Company Information for the year ended 31 March 2025
Directors
Bethan Davies Martin Vince
Company Number
09512100 (England and Wales)
Registered Office
Meadowgate Cottage High Street Stockbridge SO20 6EU
Accountants
Andrew Donaldson 17 Lake Walk Adderbury Banbury Oxon OX17 3PF
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SGPC Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,160 
3,677 
Current assets
Debtors
353,200 
398,676 
Cash at bank and in hand
82,953 
33,285 
436,153 
431,961 
Creditors: amounts falling due within one year
(55,280)
(46,779)
Net current assets
380,873 
385,182 
Total assets less current liabilities
388,033 
388,859 
Creditors: amounts falling due after more than one year
(3,138)
(13,322)
Provisions for liabilities
Deferred tax
(1,190)
(319)
Net assets
383,705 
375,218 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
383,704 
375,217 
Shareholders' funds
383,705 
375,218 
For the year ending 31 March 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by
Bethan Davies Director Company Registration No. 09512100
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SGPC Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
SGPC Limited is a private company, limited by shares, registered in England and Wales, registration number 09512100. The registered office is Meadowgate Cottage, High Street, Stockbridge, SO20 6EU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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SGPC Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
14,031 
Additions
4,554 
At 31 March 2025
18,585 
Depreciation
At 1 April 2024
10,354 
Charge for the year
1,071 
At 31 March 2025
11,425 
Net book value
At 31 March 2025
7,160 
At 31 March 2024
3,677 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
76,338 
Accrued income and prepayments
32,803 
62,911 
Other debtors
320,397 
259,427 
353,200 
398,676 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
9,932 
9,932 
VAT
13,278 
264 
Taxes and social security
31,470 
35,983 
Accruals
600 
600 
55,280 
46,779 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,138 
13,322 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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SGPC Limited Notes to the Accounts for the year ended 31 March 2025
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Bethan Davies
Loan account - interest charged at official rate
174,653 
166,289 
130,482 
210,460 
Martin Vince
Loan account - interest charged at official rate
33,500 
3,922 
9,508 
27,914 
208,153 
170,211 
139,990 
238,374 
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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