Company Registration No. 04149294 (England and Wales)
SDG Investments Limited
Unaudited accounts
for the year ended 31 March 2025
SDG Investments Limited
Unaudited accounts
Contents
SDG Investments Limited
Company Information
for the year ended 31 March 2025
Company Number
04149294 (England and Wales)
Registered Office
Unit 5 Swaker Yard
2b Theobald Street
Herts
NW7 2AS
United Kingdom
Accountants
Platts
Unit 5 Swaker Yard
2b Theobald Street
Herts
WD6 4SE
SDG Investments Limited
Statement of financial position
as at 31 March 2025
Tangible assets
4,664
6,219
Cash at bank and in hand
555,320
448,442
Creditors: amounts falling due within one year
(806,431)
(712,119)
Net current assets/(liabilities)
17,432
(54,742)
Total assets less current liabilities
22,096
(48,523)
Creditors: amounts falling due after more than one year
(21,949)
(43,898)
Net assets/(liabilities)
147
(92,421)
Called up share capital
4
4
Profit and loss account
143
(92,425)
Shareholders' funds
147
(92,421)
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 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 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 and authorised for issue on 30 December 2025 and were signed on its behalf by
Mr S D Gordon
Director
Company Registration No. 04149294
SDG Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
SDG Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 04149294. The registered office is Unit 5 Swaker Yard, 2b Theobald Street, Herts, NW7 2AS, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover comprises income from financial futures and options trading.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
SDG Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Other debtors
268,543
206,946
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
20,261
85,261
Amounts owed to group undertakings and other participating interests
763,676
507,176
Taxes and social security
18,174
115,392
7
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4
4
SDG Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Included within other debtors is an amount of £268,543 (2024: £206,946) owed to the company by the director. Section 455 tax on Loans to Participators of £69,844 (2024 - £69,844) has been provided. The director repaid this amount to the company within 9 months of the balance sheet date.
10
Transactions with related parties
The director and his family wholly own the entire issued ordinary share capital of the company.
The amounts owed to group undertakings and other participating interests is represented by an amount in the sum of £763,676 (2024 - £507,176) to MET Traders Limited, a company in which Steven Gordon is a director and shareholder and which is interest free and repayable on demand.
11
Average number of employees
During the year the average number of employees was 2 (2024: 2).